مهنة تدقيق الحسابات بين معايير التدقيق الدولية ومعايير المراجعة ذات الرؤية الإسلامية الصادرة عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية

Abstract

This scientific article aims to examine the reality of relying on both the auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions as well as the international auditing standards, and the extent to which there is a congruence in visions and proportionality in the requirements between them on the level of the professional and functional ground of the auditing profession and its practical milieu As this ground knew the existence of countries with economic powers in which this profession is practised according to an advanced functional approach that enabled them to ensure the continuity of their strength in this field, in which the Islamic vision imposed itself and this is at the level of its various data especially those related to the professional aspects on which it is based, such as The profession of auditing, which knew in this regard the birth of auditing standards consistent with that vision issued by the Accounting and Auditing Organization for Islamic Financial Institutions.