Materiality in Shariah audit

Mohd Ariffin, Noraini and Zainal Abidin, Ahmad (2019) Materiality in Shariah audit. Islamic Finance News. p. 24.

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Abstract

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.

Item Type:	Article (Magazine)
Additional Information:	1616/84998
Subjects:	H Social Sciences > HG Finance > HG3368 Islamic Banking and Finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr. Noraini Mohd. Ariffin
Date Deposited:	23 Nov 2020 16:13
Last Modified:	23 Nov 2020 16:15
URI:	http://irep.iium.edu.my/id/eprint/84998

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