The purpose of this work is to determine the factors that influence the consideration of the perceived quality of the audit regarding external users of financial information. To achieve this goal, 69 financial information users were selected as a sample for convenience on the basis of their availability and willingness to participate in the survey. Data were collected using a structured questionnaire based on a 5-point Likert scale. With regard to the descriptive, factorial and explanatory analyses, we obtained the following results: Firstly, the results emphasize that users highly consider the indicators identified to characterize their consideration of the perceived audit quality. Secondly, they highlight 10 factors likely to significantly and positively influence the consideration of the perceived quality of the audit among users. Particular consideration is given to factors from the firm/team axis, followed by the mission development axis. On the other hand, the regulatory axis which ranks third in terms of consideration is illustrated rather in terms of prohibition. This study reveals that the consideration of the perceived quality of the audit by users is built by favoring in particular the technical mastery of the auditor, followed by the quality of the audit work procedures and documentation, the quality management of the audit team members, the fact that the members of the audit team are systematically evaluated within their firm. It also underlines that in our context, the regulation of the audit professions seems to provide less assurance to users.

consideration, quality of the auditee, users of financial information, regulation, influencing factors