ANALISIS KEBUTUHAN DAN TANTANGAN PERKEMBANGAN AUDIT SYARIAH DI INDONESIA

Abstract

Audited financial statements are a way to ensure that the information available in the report can be used to make decisions, because there is an opinion from an independent person (auditor) whether it presents the truth and the company's fair view or not. Islamic banks establish a Sharia Supervisory Board (SSB), one of which functions to issue reports on sharia bank compliance in all activities with sharia principles. This report is published with the external auditor's annual report. Islamic banks usually hire conventional auditors to audit their financial statements. However, due to the unique characteristics of Islamic banks, using conventional auditors creates problems related to auditing needs and challenges regarding Sharia principles in contract activities, meaning that every activity must comply with the Sharia corridor which is the main reference in these activities. or changes in regulations universally, there must also be the development of contemporary Shariah audits in order to be able to correlate the applicable regulations with Shariah audit references. By understanding Islamic values, characteristics, activities, operations and normative content of Islamic banking reports, this paper argues that conventional auditors are inadequate in both knowledge and code of ethics, therefore the need for sharia audits is important for this institution. sharia audit program, sharia audit qualification and education and independence of sharia auditors is a challenge to create quality sharia auditors.