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  • 1. Association of Islamic Banking Institutions, Malaysia Shariah Audit Conference on the 10th May 2011. Sharia Audit Findings in determining Types Sharia Auditors Reports

2. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal2 : Association of Islamic Banking Institutions, Malaysia 01 . : : : : : : : : : : : : 0. . 2. . 3. . 4. ( ) . 5. . 3. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal3 6. . 7. . 8. . 9. . 01. . 00. . 21.. : 0. . 2. . 3. . :: 0. : .... 2. . 3. . 4. . 5. . . : 0. .: - : . - : . 4. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal4 2. : . 3. . . . : ( ) . : 0. : .. 2.: . 0 " " 23/3/2115. (0) " : . ." . ( ). 5. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal5 () . ): Short form ( ) . ( ) . . . : :. : : : ( ) : 0- : / . 2- : . 3- . 4- . : : : (0) AAIOFI . 6. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal6 0- . 2- ( ) . : . . ( ) . :: / : . . . . . . . / : 0. Unqualified report or opinion 2. Adverse report or opinion 3. Disclaimer of opinion 4. /Qualified report or opinion 7. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal7 / : 2. (2) . . 2. (1) 1. 3. . : ( . 3 96.) . 8. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal8 4. / ... : 0. (2)or opinionreportUnqualified / / . . . . : 0- / / . 2- . 3- . ( ( ) ) 9. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal9 2. (1)or opinionreportUnqualified () . ( ) . . . . . : - / .(-0) - / .(-2) 3. Adverse report . . : 10. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal01 : / / . 4. Disclaimer of opinion ( ) . : / / . . .(-0) ( .-2) . ( ( ) ) 5. /or opinionreportQualified 11. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal00 . . . : ( ) ( .-0) ( ) ( .-2) : 4- - / / . 12. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal02 : : : 0. . . . 2. . : . : 0. . . 2. ( ) . . : : 0. " "( ) (0) 13. Association of Islamic Banking Institutions, Malaysia Shari'ah Audit Conference on the 10th May 2011. Types of Shari'a Auditors' reports Dr. Abdulbari Mashal03 . . 2. " " . . . . .