The objective of this study is to identify the determinants of Key Audit Points (KAP) likely, on the one hand, to enhance the communication value of the independent auditor's report and, on the other hand, to facilitate the understanding of entity through aspects of the audited financial statements. To achieve this, the KAPs were conceptualized along three axes following back and forth between the literature and the field of study. As for the data, they were collected by questionnaire from 73 users of financial information. Following the descriptive and confirmatory analyses, the results highlight 06 KAPs likely to better facilitate the achievement of these objectives. This study also reveals for auditors that the communication of these KAPs in the audit report allows them to remove the risk of suspicion or convivence that weighs on them through increased transparency on the audit carried out. The choice of these KAPs also offers the regulator the opportunity to launch a project to reform the standard audit report to improve its content and adapt it to the expectations and requirements of users. However, due to the absence of a database of users of financial information, the KAPs thus highlighted may prove less relevant to others.

Key Audit Points, Audit report, financial scandals, financial statements, informational content