Guidance Note (GN) No. 02 Auditor’s Report

“Illustrative Financial Statements for Islamic Banks and Similar Institutions” FAS 51 FAS 51 “Participatory Ventures” Accounting FAS 27 FAS 27 – Investment Accounts* Accounting FAS 12 FAS 12 – General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies Accounting FAS 39 FAS 39 “Financial Reporting for Zakah” Accounting SS 36 SS 36 – Impact of Contingent Incidents on Commitments shariah AS 5 Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements auditing SS 55 SS 55 – Competitions and Prizes shariah