{"id":381,"date":"2026-01-09T18:43:26","date_gmt":"2026-01-09T18:43:26","guid":{"rendered":"http:\/\/localhost:8000\/?page_id=381"},"modified":"2026-01-11T23:52:27","modified_gmt":"2026-01-11T23:52:27","slug":"issued-standards","status":"publish","type":"page","link":"https:\/\/cis.aaoifi.com\/ar\/issued-standards\/","title":{"rendered":"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629"},"content":{"rendered":"<div class=\"aaoifi-standards-list\" data-post-type=\"aaoifi_standard\">\n    <div class=\"aaoifi-filters\">\n        <div class=\"filter-section\">\n            <h3>Category<\/h3>\n            <div class=\"filter-options\">\n                <label class=\"filter-option\">\n                    <input type=\"checkbox\" class=\"filter-category\" value=\"all\" checked>\n                    <span>\u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0626\u0627\u062a<\/span>\n                <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"accounting-fas\">\n                        <span>Accounting<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"fas\">\n                        <span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (FAS)<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"auditing\">\n                        <span>auditing<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"ethics\">\n                        <span>ethics<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"governance\">\n                        <span>governance<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"gsi\">\n                        <span>Governance (GSI)<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"ss\">\n                        <span>Shari&#039;a (SS)<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"checkbox\" class=\"filter-category\" value=\"shariah\">\n                        <span>shariah<\/span>\n                    <\/label>\n                            <\/div>\n        <\/div>\n\n        <div class=\"filter-section\">\n            <h3>Effective Date<\/h3>\n            <div class=\"filter-options\">\n                <label class=\"filter-option\">\n                    <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"all\" checked>\n                    <span>Any Time<\/span>\n                <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2027\">\n                        <span>2027<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2026\">\n                        <span>2026<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2025\">\n                        <span>2025<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2024\">\n                        <span>2024<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2023\">\n                        <span>2023<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2022\">\n                        <span>2022<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2021\">\n                        <span>2021<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2020\">\n                        <span>2020<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2019\">\n                        <span>2019<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2018\">\n                        <span>2018<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2017\">\n                        <span>2017<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2016\">\n                        <span>2016<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2014\">\n                        <span>2014<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2013\">\n                        <span>2013<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2012\">\n                        <span>2012<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2011\">\n                        <span>2011<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2010\">\n                        <span>2010<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2009\">\n                        <span>2009<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2008\">\n                        <span>2008<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2007\">\n                        <span>2007<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2006\">\n                        <span>2006<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2005\">\n                        <span>2005<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2004\">\n                        <span>2004<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2003\">\n                        <span>2003<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2002\">\n                        <span>2002<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2001\">\n                        <span>2001<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"2000\">\n                        <span>2000<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"1999\">\n                        <span>1999<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"1998\">\n                        <span>1998<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"1996\">\n                        <span>1996<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"1\">\n                        <span>1<\/span>\n                    <\/label>\n                                    <label class=\"filter-option\">\n                        <input type=\"radio\" name=\"filter-year\" class=\"filter-year\" value=\"`\">\n                        <span>`<\/span>\n                    <\/label>\n                            <\/div>\n        <\/div>\n\n        <div class=\"filter-actions\">\n            <button class=\"apply-filters-btn\">Apply Filters<\/button>\n        <\/div>\n    <\/div>\n\n    <div class=\"aaoifi-results\">\n    <div class=\"results-header\">\n        <div class=\"results-count\">\n            Showing 1-10 of 100+ Standards        <\/div>\n        <div class=\"sort-dropdown\">\n            <select id=\"sort-standards\">\n                <option value=\"number_asc\" >Number (Asc)<\/option>\n                <option value=\"number_desc\" >Number (Desc)<\/option>\n                <option value=\"date_newest\" >Date (Newest)<\/option>\n            <\/select>\n        <\/div>\n    <\/div>\n\n    <div class=\"standards-table-container\">\n        <table class=\"standards-table\">\n            <thead>\n                <tr>\n                    <th>Standard<\/th>\n                    <th>Title<\/th>\n                    <th>Date<\/th>\n                    <th>Actions<\/th>\n                <\/tr>\n            <\/thead>\n            <tbody>\n                                                                                    <tr class=\"standard-row\" data-number=\"AS 1\" data-date=\"1998-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 1<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/objective-and-principles-of-auditing\/\">Objective and Principles of Auditing<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 1998                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"AS 2\" data-date=\"1998-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 2<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/auditors-report\/\">Auditor\u2019s Report<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 1998                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"AS 3\" data-date=\"1999-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 3<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/terms-of-audit-engagement\/\">Terms of Audit Engagement<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 1999                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"AS 4\" data-date=\"2025-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 4<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/testing-for-compliance-with-sharia-rules-and-principles-by-an-external-auditor-by-external-auditor\/\">Testing for Compliance with Shari\u2019a Rules and Principles by an External Auditor by External Auditor<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 2025                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"AS 5\" data-date=\"2004-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 5<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/auditors-responsibility-to-consider-fraud-and-error-in-an-audit-of-financial-statements\/\">Auditor\u2019s Responsibility to Consider Fraud and Error in an Audit of Financial Statements<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 2004                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"AS 6\" data-date=\"2020-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">AS 6<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/as-6-external-shariah-audit-independent-assurance-engagement-on-an-islamic-financial-institutions-compliance-with-shariah-principles-and-rules\/\">AS 6 &#8211; External Shari\u2019ah Audit (Independent Assurance Engagement on an Islamic Financial Institution\u2019s Compliance with Shari\u2019ah Principles and Rules)<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 2020                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"CE 1\" data-date=\"2003-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">CE 1<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/code-of-ethics-for-the-employees-of-islamic-financial-institutions\/\">Code of Ethics for the Employees of Islamic Financial Institutions<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 2003                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"CE 2\" data-date=\"1999-01-01\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">CE 2<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/code-of-ethics-for-accountants-and-auditors-of-islamic-financial-institutions\/\">Code of Ethics for Accountants and Auditors of Islamic Financial Institutions<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Jan 1999                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"ETH 1\" data-date=\"2002-04-30\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">ETH 1<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/code-of-ethics-for-the-employees-of-islamic-financial-institutions-2\/\">Code of ethics for the employees of Islamic financial institutions.<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                                    <span class=\"effective-date\">\n                                        Apr 2002                                    <\/span>\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                    <tr class=\"standard-row\" data-number=\"ETH 2\" data-date=\"\">\n                            <td class=\"standard-number-cell\">\n                                <span class=\"standard-number\">ETH 2<\/span>\n                            <\/td>\n                            <td class=\"standard-title-cell\">\n                                <h3 class=\"standard-title\">\n                                    <a href=\"https:\/\/cis.aaoifi.com\/ar\/standards\/code-of-ethics-for-accountants-and-auditors-of-islamic-financial-institutions-and\/\">Code of ethics for accountants and auditors of Islamic financial institutions; and<\/a>\n                                <\/h3>\n                            <\/td>\n                            <td class=\"standard-date-cell\">\n                                                            <\/td>\n                            <td class=\"standard-actions-cell\">\n                                                                    <span class=\"btn btn-member\"><i class=\"fa fa-lock\" aria-hidden=\"true\"><\/i><\/span>\n                                                                                            <\/td>\n                        <\/tr>\n                                                                <\/tbody>\n        <\/table>\n    <\/div>\n\n    <div class=\"pagination\"><ul class='page-numbers'>\n\t<li><span aria-current=\"page\" class=\"page-numbers current\">1<\/span><\/li>\n\t<li><a class=\"page-numbers\" href=\"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/page\/2\/\">2<\/a><\/li>\n\t<li><a class=\"page-numbers\" href=\"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/page\/3\/\">3<\/a><\/li>\n\t<li><span class=\"page-numbers dots\">&hellip;<\/span><\/li>\n\t<li><a class=\"page-numbers\" href=\"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/page\/16\/\">16<\/a><\/li>\n\t<li><a class=\"next page-numbers\" href=\"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/page\/2\/\">Next<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/template-standards-ifrs.php","meta":{"footnotes":""},"class_list":["post-381","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/comments?post=381"}],"version-history":[{"count":2,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/revisions"}],"predecessor-version":[{"id":514,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/pages\/381\/revisions\/514"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}