EFEKTIVITAS AUDIT SYARIAH DI INDONESIA DAN PERSPEKTIF MENURUTAL-QUR’AN DAN HADIS

Abstract The purpose of this paper is to determine the development of Islamic banks in Indonesia and the concept of Islamic auditing. Sharia auditing is one of the commands of Allah SWT because it carries out sharia-based activities which of course can be known through the views and perspectives of al-quran and hadith as guidelines for Muslims. The existence of a Sharia audit for Islamic financial institutions, provides assurance and independent accountability for stakeholders Shareholders handle matters related to the operations of Islamic financial institutions in accordance with Sharia principles. In this case, sharia auditors have a vital role, not only ensuring that Islamic financial institutions are responsible for their financial reporting, but also must ensure that all aspects of sharia are perfectly fulfilled.Keywords: syariah audit, al-quran, hadi