Auditing in Islamic Perspective and Auditing as Practiced in some selected Islamic Banks Operating in Bangladesh

The study is on “Auditing in Islamic perspective and auditing as practiced in some selected Islamic banks operating in Bangladesh”. The study was conducted on total number of 5 Islamic banks operating in Bangladesh. The study was based on primary data, collected by interview method on the basis of a structured questionnaire. The main findings of the study are: i) identifying objectives and principles of Islamic auditing, ii) analysing the procedures of conducting auditing in the selected banks, iii) focusing on the major responsibilities and role of an auditor in the eye of Islam, iv) identifying qualities of an auditor in the eye of Islam such as righteousness, trustworthiness, professional behaviour, fairness, proficiency and efficiency, honesty and confidentiality etc., v)…