Materiality in Shariah audit

In conducting an audit of fi nancial statements, the overall objectives of the auditor are to obtain reasonable assurance about whether the fi nancial statements as a whole are free from material misstatement, whether due to fraud or error. This will enable the auditor to express an opinion on wheth...

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Main Authors: Mohd Ariffin, Noraini, Zainal Abidin, Ahmad
Format: Article
Language:English
Published: Islamic Finance News 2019
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Online Access:http://irep.iium.edu.my/84998/1/84998_Materiality%20in%20Shariah%20audit.pdf
http://irep.iium.edu.my/84998/
https://www.islamicfinancenews.com/
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spelling my.iium.irep.849982020-11-23T08:15:29Z http://irep.iium.edu.my/84998/ Materiality in Shariah audit Mohd Ariffin, Noraini Zainal Abidin, Ahmad HG3368 Islamic Banking and Finance In conducting an audit of fi nancial statements, the overall objectives of the auditor are to obtain reasonable assurance about whether the fi nancial statements as a whole are free from material misstatement, whether due to fraud or error. This will enable the auditor to express an opinion on whether the fi nancial statements are prepared, in all material respects, in accordance with an applicable fi nancial reporting framework. In addition, the auditor will provide the report in the fi nancial statements and communicate the fi ndings as required by the auditing standards. Islamic Finance News 2019-12-18 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/84998/1/84998_Materiality%20in%20Shariah%20audit.pdf Mohd Ariffin, Noraini and Zainal Abidin, Ahmad (2019) Materiality in Shariah audit. Islamic Finance News. p. 24. https://www.islamicfinancenews.com/
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HG3368 Islamic Banking and Finance
spellingShingle HG3368 Islamic Banking and Finance
Mohd Ariffin, Noraini
Zainal Abidin, Ahmad
Materiality in Shariah audit
description In conducting an audit of fi nancial statements, the overall objectives of the auditor are to obtain reasonable assurance about whether the fi nancial statements as a whole are free from material misstatement, whether due to fraud or error. This will enable the auditor to express an opinion on whether the fi nancial statements are prepared, in all material respects, in accordance with an applicable fi nancial reporting framework. In addition, the auditor will provide the report in the fi nancial statements and communicate the fi ndings as required by the auditing standards.
format Article
author Mohd Ariffin, Noraini
Zainal Abidin, Ahmad
author_facet Mohd Ariffin, Noraini
Zainal Abidin, Ahmad
author_sort Mohd Ariffin, Noraini
title Materiality in Shariah audit
title_short Materiality in Shariah audit
title_full Materiality in Shariah audit
title_fullStr Materiality in Shariah audit
title_full_unstemmed Materiality in Shariah audit
title_sort materiality in shariah audit
publisher Islamic Finance News
publishDate 2019
url http://irep.iium.edu.my/84998/1/84998_Materiality%20in%20Shariah%20audit.pdf
http://irep.iium.edu.my/84998/
https://www.islamicfinancenews.com/
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