الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study focused on identifying the nature of the consultancy services provided by the auditor, which unlike the traditional audit services and what are the types of these services, and identify the causes of increased interest in such services, and standards for these services, in addition to the study of the responsibility of the auditor and types, in order to study the impact of the auditor provide consultancy services on the responsibility and independence, so formulated the problem of the study : what is the impact of the auditor provide consultancy services on the responsibility ? one result of the study is that there are different reasons to provide references for consultancy services, including high fess yield, which auditor achieved compared to traditional audit fees, the field study also showed, which has within audit firms in Libya that there is no impact for consultancy services on the independence of the auditor, and there is no effect of the types of consultancy services provided to the responsibility of the auditor, also there is no link between the provision of consultancy services and the responsibility of the auditor. the study recommended issuing laws in Libya shows how the responsibility of the auditor when providing consultancy services and private that there are many shortcomings in Libyan laws is not kept pace with recent developments in the auditing profession, the study also recommended that non-acceptance of audit firms to provide consultancy services only after making sure they do not conflict with the professional conduct of the auditor and independence.