Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah?

Abstract

The objective of this research is to propose the idea that a merely accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion, the paper applied a library research combined with an interview method to explore further the issues. The result shows that the lack of educational institutions and certification for shariah auditor in Indonesia become the reasons why people are still doubting about auditor’s competences. Shariah Accounting Certification conducted by Ikatan Akuntan Indonesia is limited to accounting technique only and has not discussed about shariah audit technique. Therefore an additional certification is needed to assess shariah auditors’ competences.