Objectives : To explore shariah audit practices today by comparing twotier centralization countries Methods : Qualitative (Library research) This study is qualitative research in which the object of study is literature research, which contains ideas or thoughts supported by literary data whose sources can be research journals, theses, dissertations, research reports, textbooks, papers, seminar…
This study aims to map out previous studies on sharia auditing and its role in improving Sharia compliance, especially in Islamic financial institutions. In this study will use a qualitative method with a biblimetric approach to analysis. The data used are secondary data in the form of journals and previous research obtained from online searches accessed through Publish or Perish (PoP) …
Latar Belakang - Materialitas dalam proses audit baik audit entitas konvensional maupun entitas Shari>’ah sangat signifikan pengaruhnya, dimana hal ini dapat memengaruhi efektifitas dan efisiensi dari proses audit tersebut. Di sisi lain, di dalam nas}-nas} terdapat perintah dan anjuran untuk melakukan kegiatan muamalah secara sempurna dan tidak ada yang dirahasiakan, menjadikan materi…