Audit Quality Framework’s Input Factors: An Islamic Perspective

نویسندگان

چکیده

Abstract
 The International Federation of Accountants issued the Audit Quality Framework (AQF) in 2014. This framework portrays factors that enable a quality audit as systematic process. paper provides an Islamic perspective to AQF, specifically on input factors. Since analysis is from viewpoint, primary sources are referred to. Moreover, diagram main characteristics included for simplification. reveals although AQF reasonably comprehensive, there some other considerations Muslim auditors must make performing quality, example their intention. Then, qualities ‘morality’ and ‘proficiency’, have augmented significance compared original AQF. proposed model could be useful regulators firms countries. Also, these should considered by practiced. Furthermore, researchers test empirically future.

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ژورنال

عنوان ژورنال: AL HIKMAH INTERNATIONAL JOURNAL OF ISLAMIC STUDIES AND HUMAN SCIENCES

سال: 2022

ISSN: ['2637-0581']

DOI: https://doi.org/10.46722/hikmah.v5i2.250