Factors of changing the external auditor in Libyan commercial banks from the point of view of external auditors

This study aimed to identify and determine the factors influencing the change of the external auditor in Libyan commercial banks from the point of view of the external auditors registered with the Central Bank of Libya. In order to achieve the study’s objectives، the researcher conducted a field study on audit offices registered in the Central Bank of Libya’s registration register، who represent the study population، namely (26) offices. The study found that there is a positive impact of both the relevant factors، which are “the factors related to the bank under review and the factors related to the standards of professional conduct.”.