student from 01.01.2020 to 01.01.2025
UDC 336.7
The article is devoted to the analysis of Islamic financial auditing as an applied institution that forms the infrastructure of trust in the system of Islamic finance. It is shown that in international practice, Islamic financial audit is a set of independent verification procedures, including an external audit of financial statements and a specialized Sharia audit (Sharia verification) of compliance of transactions and products with the norms of Islamic law. Based on the analysis of the AAOIFI and IFSB standards, as well as the regulatory models of Bahrain, the United Arab Emirates and Malaysia, the institutional logic of the "dual contour" of accountability — financial and Sharia — is revealed and its role in reducing the risks of Sharia inconsistency, loss of legitimacy and reputational losses is shown. Special attention is paid to the Russian context of the development of partnership financing within the framework of the experimental legal regime established by Federal Law No. 417-FZ. It is proved that in the absence of direct institutionalization of Sharia supervision and Sharia audit in Russian law, a functionally equivalent system of independent confirmation can be built on the basis of verification of compliance of the experiment participants with established legal criteria: prohibition of interest rates, restrictions on the types of financed activities, Bank of Russia requirements for information disclosure and standards of partner financing. It is concluded that it is advisable to develop in Russia a secular model of "partner finance compliance audit", integrated with mandatory financial audit and ensuring comparability of practices, transparency and trust on the part of the regulator, the market and consumers.
Islamic financial audit, Sharia audit, partner financing, audit, AAOIFI standards, IFSB, Sharia governance, financial audit, Bank of Russia
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