External audit and corporate governance in Islamic banks : a joint practitioner-academic research study
著者
書誌事項
External audit and corporate governance in Islamic banks : a joint practitioner-academic research study
Avebury, c1994
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注記
Bibliography: p. 263-268
内容説明・目次
内容説明
This work establishes the need for accounting and auditing standards for Islamic banks and other institutions. After a review of the development of such standards in the West, it is concluded that a similar, but accelerated process of discourse needs to be undertaken in Islamic countries.
目次
- General background to Islamic banking
- a literature review of accounting and auditing development in the West
- a literature review of auditing in Islamic banks
- the first three years of auditing City Islamic Bank (CIB) and implications for the audit role
- research methodology
- the details of the discourse in seminar one
- a discourse with external specialists - seminars two and three
- implications and conclusions
- corporate governance, effective management and Islamic banks. Appendices: detailed procedures and flow charts of a Murabaha contract
- details fo six case studies together with the commentary prepared for Seminar No 1
- the development of the audit programmes.
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