Résumé:
In an ever-changing economy and amidst the increasing prevalence of financial corruption, companies, investors, financial institutions, and employees face growing challenges in placing trust in the financial information they receive. The demand for reliable and relevant financial information, which stakeholders can rely on for their decision-making, has become increasingly urgent. To establish credibility in financial reporting, an independent and competent profession known as external audit has emerged, with its different types such as statutory audit. Statutory audit plays a vital role in examining, verifying, and certifying the truthfulness, regularity, and overall quality of published financial information. By doing so, it ensures the relevance and reliability of the information, enhancing its credibility in the eyes of stakeholders.
In this research work titled "The impact of statutory audit on the quality of financial information," we aim to explore how statutory audit activities contribute to confirming and improving the quality of financial information within a public real estate company. By investigating the case of this company, we were able to shed light on the effects and positive impact of statutory audit on the reliability, comparability, and intelligbility of financial information in this context.
