Document Details

Document Type : Thesis 
Document Title :
Audit Evidence from the Islamic Fegh Perspective: An Empirical Study on Saudi Audit Firms
أدلة وقرائن الإثبات في المراجعة من منظور الفقه الإسلامي: دراسة ميدانية على مكاتب المراجعة السعودية
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aims at understanding the extent to which audit evidence from the Islamic Fegh perspective can be applied in the traditional financial audit. Evidence were established and articulated from the Islamic sources, and being compared with those of the traditional accounting and auditing context. A survey of external auditors’ point of view on the extent to which audit evidence from the Islamic Fegh perspective can be applied in the traditional financial audit has been under taken. Based on the nature of this study, both the deduction and induction methodological approaches were implemented in order to create a comprehensive theoretical framework for the study through reviewing the related literatures. Also, both empirical induction and analytical descriptive methods were implemented in the empirical study. The study concludes that audit evidence from the Islamic Fegh perspective can be applied in the traditional financial audit suggested by the view of individuals under research who agreed that all evidences included in the questionnaire which were established and articulated from the Islamic perspective in the theoretical part of the research, are effective in auditing. They also agreed on accepting the implementation of the principles that govern the evidence, the conditions and specifications of the Fegh for the guiding evidence. The study is concluded by providing a number of recommendations, including most important, the issuance of an Islamic standard for auditing evidence by the Saudi organization for certified public accounting (SOCPA), which should clarifies the methods that can be used to obtain evidence in auditing according to the conditions a specifications determined in Fegh, as clarified in this research. 
Supervisor : Professor. Saleh Abdulrahman Al-Saad 
Thesis Type : Master Thesis 
Publishing Year : 1434 AH
2013 AD 
Added Date : Wednesday, November 27, 2013 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
جواهر عتيق العتيبيAloutaibi, Jawaher AteegResearcherMaster 

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