Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submi...

when studying jurisprudential sources of shafeism, one may see many times statements like ‘ghala fi al-qadim’ and ‘ghala fi al-jadid’ which make researchers wonder whether imam shafi,i has really established two schools of thought! this claim does not seem to be correct and even shafi,i scholars have noticed it and allocated their phd theses to examine and prove their views regarding this matte...