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There should be a ‘Certified Shariah Auditor’ to ensure that the Shariah auditor is proficient to perform the task.
Specifically, the study identifies what “drives” a junior auditor in a public accounting firm.
Journal ArticleDOI
Anil Arya, Jonathan Glover 
13 Citations
The limited nature of the auditor’s attestation role and the reach of regulators, especially in the course of regulatory investigations, boost the availability of such separable information in auditor–client relationships.
Consistent with hypotheses, both auditor AIS expertise and CAS competence significantly affected auditor risk assessments in a complex AIS setting.
This study illustrates how diverse information aspects that are required for process audits can be provided to the auditor by using different process model types that relate to different representation layers.

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