KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH
Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditorâ€™s annual report. Islamic bank is common to hire conventional auditor to audit its financial statements. However, because of the unique characteristics of Islamic bank, the using conventional auditor raises an issue whether it is adequate to audit and report on the accounts of an Islamic organization. By understanding the Islamic value, characteristics, activities, operation and normative content of Islamic banking report, this paper argues that conventional auditors is not adequate in both his knowledge and code of ethics, and therefore, the need for shariah audit become important for this institution. Shariah audit program, shariah audit qualification and education and independence of shariah auditor are the challenges to create qualified shariah auditors.
AAOIFI. (2001), Accounting and Auditing Standards for Islamic Financial Institutions, Manama: Accounting and Auditing Organization for Islamic Financial Institutions.
Abdul Rahman, A.R., (2008). Shariah Audit for Islamic Financial Services: The Needs and Challenges, ISRA Islamic Finance Seminar (IIFS), 11 November 2008.
Baydoun, Nabil. & Willet, Roger. (2000). Islamic corporate reports. Abacus. 36 (1), 71-90.
Besar, M., H., A., H., Sukor, M., E., A., Muthalib, N., A., & Gunawa, A., Y. (2009). The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia. International Review of Business Research Papers. 5(1), 294-306
Daoud, H. (1996). Sharia Control in Islamic Banks. Herndon, Virginia: International Institute of Islamic Thoughts.
Hameed, S. (2008), "The Case for Islamic Auditing", International Accountant, Issue 41, May 2008.
Hameed, S. (2009). Accounting and auditing for Islamic financial institutions. Kuala Lumpur: IIUM Press.
Hameed, S. and Yaya, R. (2005). â€œThe objectives and characteristics of Islamic accounting: Perceptions of the Malaysian accountants and accounting academics.â€ Malaysian Accounting Review, Issue 4, April/May 2005.
Haniffa, Ros. (2002). Social Responsibility Disclosure: An Islamic Perspective. Indonesian Management & Accounting Research. 1 (2), July 2002.
Harahap, S. S. Auditing dalam Perspektif Islam. Pustaka Quantum, Jakarta, 2002.
IFAC. (2009). Code of Ethics for Professional Accountants. www.ifac.org.
Karim, R., A.,A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks, Accounting, Auditing and Accountability Journal. 13, 34-44.
Karim, R., A., A. (1999), "Accounting in Islamic Financial Institutions", Accounting and Business Magazines, July/Agustus 1999.
Kasim, N., Hameed, S., Sulaiman, M., (2009). Shariah Auditing in Islamic financial institutions: Exploring the gap between the â€œdesiredâ€ and the â€œactualâ€. Global Economy & Finance Journal. 2 (2), 127-137
Khan, M.A., (1985). Role of an Auditor in an Islamic Economy, Journal of Research in Islamic Economy. 3 (1), 31-41.
Lewis, Mervyn K. (2001), "Islam and Accounting", Accounting Forum. 25(2), 103-127.
Maali, B., Casson, P., and Napier, C. (2006). Social reporting by Islamic banks. ABACUS, 42(2), 266 â€“ 289.
MIA, Malaysian Institute of Accountants (n. d.). Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services (Part 1). Retrieved: March 2, 2010, from http://www.mia.org.my/handbook/guide/MASA/ MASAPart1.pdf
Mohamed Sultan, S.A., (2007). A Mini-Guide to Shariah Audit for Islamic Financial Institutions-A Primer, CERT PubliÂ¬cations.
PWC. (2011). Shariah Audit: industry insights. www.pwc.com
Yaya, R., Martawireja, A., E., dan Abdurahim, A. (2009). Akuntansi perbankan Syariah Teori dan Praktik KontemÂ¬porer. Jakarta: Salemba Empat.
- There are currently no refbacks.
Jurnal Ekonomi dan Keuangan Islam (JEKI)
P-ISSN 2088-9968; E-ISSN 2614-6908
Pusat Pengkajian dan Pengembangan Ekonomi Islam - P3EI
(Center for Islamic Economics Studies and Development)
Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
JEKI by http://journal.uii.ac.id/JEKI/ is licensed under a Creative Commons Attribution 4.0 International License.