Comparison Conventional Audit With Perspective Shariah Audit

Abstract

Development of the banking industry is growing rapidly in developing its business and carry out business activities. Purpose of this study was to determine the comparative conventional audit to the audit of sharia banking. Conventional real audit in practice lead to the limitation looking for cheating in the company of the call with fraud. Sharia audit conducted by the Auditor should be done by someone who has sufficient knowledge and ketrerampilan related to the functions of sharia. the application must be done seriously, especially honest and in accordance with Islamic Shari'a audit mechanism in taking care must be coherent and appropriate audit procedures for the future will be accounted by God.