أدلة و قرائن الإثبات في المراجعة من منظور الفقه الإسلامي : دراسة فقهية محاسبية مقارنة

الملخص EN

This study aims at exploring auditing evidence from the Islamic fiqh perspective through studying them from their Islamic legislative sources, and then comparing them with the traditional accounting rules.

The study comes up with many results, among which are: there are various conditions for auditing evidence from the Islamic fiqh perspective.

Evidence as an accounting reality does not always provide accurate information, and therefore the actual value of the internal and external transaction must be the basis of the proof, certificate and recognition.

There is no agreement in the traditional literature regarding the definition of certificate and recognition.

The accounting and technical precision of accounting records is considered as strong evidence that the documents are correct.

Good internal control system requires that the auditor verifies application of rules, subsequent events are decisive presumptive, linking and comparisons in the traditional accounting are taken as in the fiqh.

The study has recommended that the Saudi Organization for Certified Public Accounting (SOCPA) should develop an accounting standard on Islamic audit evidence that determines the methods of collecting and gathering audit evidence based on the fiqh specifications and conditions.