Objective and Principles of Auditing

AS 6 AS 6 – External Shari’ah Audit (Independent Assurance Engagement on an Islamic Financial Institution’s Compliance with Shari’ah Principles and Rules) auditing AS 4 Testing for Compliance with Shari’a Rules and Principles by an External Auditor by External Auditor auditing AS 3 Terms of Audit Engagement auditing AS 2 Auditor’s Report auditing AS 5 Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements auditing