SOAA 4 “Auditing Requirements for Assessing Compliance with Shari’ah Principles and Rules”

GS 2 GS 2 – Shari’a Review governance GS 23 GS 23 “Application of Shari’ah Governance Principles to Islamic Finance Windows” governance FAS 2 Conceptual Framework for Financial Reporting by Islamic Financial Institutions Shari'a (SS) SS 3 SS 3 – Procrastinating Debtor shariah FAS 45 FAS 45 “Quasi-Equity (Including Investment Accounts)” Accounting FAS 46 FAS 46 “Off-Balance-Sheet Assets Under Management” Accounting Code of Ethics for Islamic Finance Professionals ethics AS 3 Terms of Audit Engagement auditing