Survey Data on Audit Evidence Mix and KAM Disclosure in Algeria

This dataset comprises primary quantitative data collected through a cross-sectional survey of 297 practicing external auditors in Algeria. The study's target population included all officially registered external auditors in Algeria. Questionnaires were distributed using a mixed-mode strategy (electronic mail and in-person visits), with 297 complete and usable responses received from an initial distribution of approximately 850, yielding a 34.9% response rate. The structured questionnaire, developed from an extensive literature review and previously validated scales, measures five latent constructs using a 5-point Likert scale (ranging from 1=Strongly Disagree to 5=Strongly Agree). These constructs are: **Auditor-Generated Evidence (AGE):** Measured with 4 items. **Externally-Sourced Evidence (ESE):** Measured with 4 items. **Client-Provided Evidence Verification (CPEV):** Measured with 3 items. **Key Audit Matter Disclosure Quality (KAMQ):** Measured with 3 items. **Audit Report Quality (ARQ):** Measured with 4 items. The dataset also includes demographic characteristics of the sample, such as Professional Role, Years of Professional Experience, Highest Educational Qualification, and Firm Size, as detailed in Table 1 of the associated manuscript. This data was utilized to test a mediation model via Partial Least Squares Structural Equation Modeling (PLS-SEM) and offers valuable empirical insights into how different audit evidence types contribute to KAM disclosure quality, which in turn affects overall audit report quality within an emerging market context. It supports research on audit quality, audit evidence, and KAMs.