Shari’ah Audit Disclosure in annual reports: A comparison study between Bahrain and Malaysian Islamic Financial Institutions


  • Rebwar Mohammed Ahmed Department of Financial Accounting & Auditing, College of Commerce, University of Sulaimani, Sulaimaniyah, Kurdistan Region, Iraq
  • Hemn Mahamad Aziz Department of Financial Accounting & Auditing, College of Commerce, University of Sulaimani, Sulaimaniyah, Kurdistan Region, Iraq
  • Basira Majeed Najm Department of Accounting, Collage College of Administration & Economics, University of Sulaimani, Sulaimaniyah, Kurdistan Region, Iraq



Shari’ah audit, Shari’ah audit report, AAOIFI, Shari’ah Governance Framework, Islamic Financial Institutions


Auditing in Islam is not an alien concept after all. It has been practiced since the time of Prophet (PBUH) where he appointed ‘the Muhtasib’ in the Makkan market. However, the progress of Islamic banking and finance has paved way for its re-establishment once again. The purpose of this paper is to examine the concept, and the desired and actual practice of Shari’ah audit in today’s practice. First, this paper analyzes the sacred texts and previous literature to derive the traditional concept of audit and the proposed framework by the previous


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How to Cite

Ahmed, R. M. ., Aziz, H. M. ., & Najm, B. M. . (2019). Shari’ah Audit Disclosure in annual reports: A comparison study between Bahrain and Malaysian Islamic Financial Institutions. Halabja University Journal, 4(2), 202–218.