التدقيق المحاسبي و التدقيق الشرعي و أثره على عمليات تمويل المرابحة

Abstract

The aim of this research is to study the extent to which there is a relationship between accounting auditing and Shari’a auditing, and to determine the degree of its impact on Murabaha financing operations in Islamic banks. Murabaha financing for a purchase order by studying and reviewing the sales process according to Islamic auditing standards. One of the characteristics of the Shariah and accounting auditor is “the efficiency and experience of Islamic banks