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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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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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/ |
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HG3368 Islamic Banking and Finance Mohd Ariffin, Noraini Zainal Abidin, Ahmad Materiality in Shariah audit |
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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 |
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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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13.211869 |