Abstract
This research aims to study the extent to which external auditing affects realizing the objectives of financial information users. This was done through a surveying of the opinions of a sample of the study community in the West Algerian region using a questionnaire. The data was analyzed using the Statistical Package for the Social Sciences (SPSS26), for descriptive analysis of the Sample individuals as well as a simple linear regression (SLR) model to test hypotheses. The results of the study concluded that there is a positive impact of the role of external auditing in improving the quality of the information system and activating the internal control system aimed at financial information users. This study recommends the essential for external auditors to comply with international auditing standards and quality requirements to improve the practice of the auditing profession and boost it in the future to attain the above-mentioned objectives.
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