مجلة دراسات الإنسان و المجتمع

This paper examines whether non audit service are associated with audit auditor independence. In relation to the impact of non-audit service on audit auditor independence. The findings of the study demonstrate that auditor independence is perceived to be significantly impaired when the audit was performed by small audit firms. The local audit firms affiliated to one of the Big Four audit firms (Price Waterhouse Coopers, Deloitte, KPMG, and Ernst and Young) are still preferred by companies in the Libyan audit market due to their experience, resources, and audit technology. The findings also show that, subject to the condition that non-audit services (NAS) should be provided by a separate department (a ‘Chinese Wall’), it is widely perceived that the provision of NAS to an audit client does not impair auditor independence.