Information content of the report of the governor accounts in Algeria;Exploratory study

Abstract

The study seeks to explore the information content of the reports of thegovernor accounts in Algeria, and the extent to which it conforms to the international auditing standards of the financial statement audit report. In the first part, we address the concepts of the audit report, providing an overview of the development of interest in the audit report content, and trying to improve it to respond to the expectations of its users. To note the importance of stakeholders in their decision-making, as well as to the types of governor accounts reports in Algeria accordance with the legislation governing the profession. In the second part we examine the content of a sample of the 40 reports of the governors accounts and acquired potential information, then discuss the results and make recommendations.

The study found that the information content of the governor's report in Algeria is rich in information, which provides users with an explanation of the financial statements, as well as the quality of management in the firm and its compliance with the legislation governing its activity.