A qualitative investigation into shariah governance attributes, supervision procedures and auditing in Saudi Islamic banks by Alahmadi, Hatem Abdulaziz

“…The internal participants include Shariah board (SB) members, Shariah department staff, internal auditors and managers whereas the external include individuals working with organizations other than the banks e.g. staff of Saudi Arabian Monetary Authority (SAMA), Islamic Economic Institute (IEI), Higher Institute of the Judiciary and Islamic Research and Training Institute (IRTI), General Authority of Zakat & Tax (GAZT) and Saudi Organization of Certified Public Accountants (SOCPA). In addition to supplemented analysis of relevant archival evidence such as audit checklist for some products. …”
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The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process by Behrooz Badpa, Sohrab Osta, Vahid Hasanbeigy

“…Thus, the results of this study can be exploited by standard developers, the Iranian Association of Certified Public Accountants, as well as independent auditors and researchers.IntroductionJudgment and decision-making have been documented as the main pillars of auditing, to the extent that auditors are always required to exploit their professional judgment and decision-making during the audit process (Khoshtinat & Bostanian, 2007). …”
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Penerapan Undang-Undang No. 5 Tahun 2011 Tentang Akuntan Publik dalam Kaitannya Terhadap Penegakkan Hukum Kejahatan Akuntansi by Herman Fikri

“…Kata Kunci: Kejahatan Akuntansi Abstract: Profession of Certified Public Accountants have a particularly important role in improving the quality and credibility of financial information or financial statements. …”
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