Perspectives determining Sharīʿah audit quality
| The consequential perspective | The high Sharīʿah audit quality is achieved when the material misstatement, if any, is detected and reported by the Sharīʿah auditor |
| The procedural perspective | The high Sharīʿah audit quality is achieved when all the audit tasks are carried out according to Sharīʿah audit plan and methodology |
| The advocacy perspective | The high Sharīʿah audit quality is achieved when the Sharīʿah audit work done during the Sharīʿah audit can be defended against any litigation or a claim of malpractice in court of law |
| The compliance perspective | The high Sharīʿah audit quality is achieved when the Sharīʿah audit is conducted in line with strict compliance of the best-practices, regulatory requirements and professional standards |
| The consequential perspective | The high Sharīʿah audit quality is achieved when the material misstatement, if any, is detected and reported by the Sharīʿah auditor |
| The procedural perspective | The high Sharīʿah audit quality is achieved when all the audit tasks are carried out according to Sharīʿah audit plan and methodology |
| The advocacy perspective | The high Sharīʿah audit quality is achieved when the Sharīʿah audit work done during the Sharīʿah audit can be defended against any litigation or a claim of malpractice in court of law |
| The compliance perspective | The high Sharīʿah audit quality is achieved when the Sharīʿah audit is conducted in line with strict compliance of the best-practices, regulatory requirements and professional standards |
Source(s): Authors' construction
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