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: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Islamic Finance News
2019
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| Subjects: | |
| 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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| Institution: | Universiti Islam Antarabangsa Malaysia |
| Language: | English |
| Summary: | 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. |
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