Level of the financial community's awareness of the information content of the audit report in Algeria (a field study)

Abstract

This study aimed to identify the level of the financial community's perception of the information content of the audit
report by analysing the perception into dimensions and in order to establish a serious scientific and practical
approach to the problem of the study.
To achieve this, the questionnaire tool included a sample of decision makers from government and private economic
institutions and specialized academics in the field of accounting and finance distributed in the state of Tébessa
(Algeria) where 50 forms were distributed and 37 valid for analysis were collected.
In the light of this data was collected and analysed and hypotheses tested using the program of the statistical package
of social sciences (SPSSv26) Through the use of many multiple statistical methods to achieve the study's objectives,
the analysis showed that there are no statistically significant differences in the level of perception of the information
content of the audit report, indicating an acceptable level of understanding of this content in what it was designed for