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Keywords: Sharīʿah risk
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Journal Articles
Journal:
Islamic Economic Studies
Islamic Economic Studies (2021) 28 (2): 124–140.
Published: 26 January 2021
.... The competency of the practitioner is one of the important factors that affect the quality of the Sharīʿah audit. Assessment and identification of Sharīʿah risk in different financial arrangements, contracts and transactions require a unique competency on the part of the auditor, that is, gripping Sharīʿah law...
