إسهامات هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية (AAOIFI)‎ في تعزيز الأخلاقيات و الآداب المهنية للعمل المحاسبي

الملخص EN

Accounting describe as a service activity that operating inside all the work of the institutions to processing data and transform it to information can be useful to all.

Due of the importance of accounting, it is the one who issues the information.

It is who auditing these information until it is completed, and it is also gives the opinion about these information.

The accounting work in the institutions takes three axes, the first is data processing and who is do this job called accountant, the second who is do auditing and who is do this job called internal auditor.

The third who is give a neutral practical opinion about the fairness and who is do this job called external auditor and all are come out from one (niche) which it is the accounting.

Accounting work need morals more than any other work because it is linked to money and money may leads to corruption.

Accounting work need more the professional ethics than any other work The gaps achieved were caused first and finally because of the lack of commitment to professional ethics.

Because of the importance of the accounting, committees, organizations institutions, unions at the global and local level have been issuing standards that look at accounting from two perspectives: First: Specific Standards for accounting work mechanismsSecond: Standards for the promotion ethics and guidance of the of accountants Ethical behavior is the backbone of the practice of accounting work and the observer on the conditions of society see that there is a lack of ethics, ethics is the material that works on the cohesion of society to each other.

This default or imbalance in behavior and ethics was the main reason that put of a guide consider to be as a standard guiding the staff and a road map for professional commitment.

Because of the importance of accounting as well as the standards issued are divided into two parts the first is for accountants and the second is general for workers.

Accounting work is concerned with adherence to morals and professional ethics in all the institutions which it serves, as well as being an Islamic institution or practicing its activities according to Islamic law.

AAOIFI contributed through the Board of Governance and Ethics to the issued two agreement for ethics inside the Islamic financial institutions.

The first regards to the accountant (internal auditor, accountant and external auditor) and the second relates to workers.