Ключевые стратегии совершенствования стандартизации аудита по исламским принципам

В статье раскрываются направления развития стандартизации аудиторской деятельности по исламским принципам, разрабатываемые Организацией по бухгалтерскому учету и аудиту для исламских финансовых учреждений (Accounting and Auditing Organization for Islamic Financial Institutions — AAOIFI) c центральным офисом в Бахрейне.

Целью исследования является критический анализ подходов AAOIFI и сравнение их с мировой практикой стандартизации аудита, осуществляемой Советом по международным стандартам аудита и подтверждению достоверности информации (IAASB) при Международной федерации бухгалтеров (IFAC).

Используя такие методы, как сравнение, анализ и синтез, а также логический и системный подходы, авторы рассмотрели две группы стандартов аудита — IAASB и AAOIFI, подчеркнув их различия.

Результаты исследования показывают, что действующие стандарты AAOIFI, такие как Стандарт аудита для исламских финансовых институтов ASIFI1 «Цели и принципы аудита» и ASIFI2 «Аудиторский отчет», используются уже около 25 лет. Эти стандарты устарели и требуют срочной трансформации. Предлагаемый документ AAOIFI SOA 1 «Основы аудита» направлен на консолидацию существующих стандартов, но может оказаться чрезмерно громоздким и менее понятным по сравнению со стандартами IAASB.

Авторы рекомендуют использовать опыт IAASB для адаптации стандартов AAOIFI, включая создание концепции задач по обеспечению достоверности информации AAOIFI, аналогичной международной концепции IAASB, что обеспечит ясность и доступность для международных аудиторских специалистов, придерживаясь при этом исламских принципов.

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