دراسة مقارنة لمعايير التدقيق و المراجعة الإسلامية مع المعايير الدولية الصادرة عن الاتحاد الدولي للمحاسبين القانونيين

الملخص EN

The study aimed to identifying the compatibility and differences between Islamic Auditing Standards and International Auditing Standards issued by the IFAC, and their potential application of the Islamic institutions and companies by focusing on the five major Islamic auditing standards.

The study has found that Islamic auditing standards are general and were not classified in groups and do not cover all aspects of audit, and there is a need to apply some of the international auditing standards, together with the Islamic auditing standards, such as the (IT)auditing standards.

The articles of the Islamic Auditing Standards restrict auditor with the international auditing standards and this may lead to the weakness of application of Islamic auditing standards.

The study showed significant differences between the international auditing standards and Islamic auditing standards.

And there are no local auditing standards in Jordan, The study recommended the need to work to establish laws and procedures Of the adoption of auditing standards and applying Islamic auditing standards in cooperation with association of Jordanian certified public accounting, and urge Islamic financial institutions to claim for following the Islamic auditing standards in performing audit over their financial statements audit.