64

The analysis of the perception of mandatory audit quality missions among financial statements users' is the main motivation of this article. By using a positivist approach, a questionnaire was administered to 114 financial analysts, tax inspectors, and financial directors of two main cities in Cameroon. After analysing the results, the ability of the auditor to reveal anomalies, firm's reputation, and the expected mission management appears to be major vectors of this perception, confirming thereby several studies. However, other contextual factors such as personal relationships and the social network are also significant.