Jurisprudence and legal review of Islamic accounting and professional behavior of auditors

As a way of life, Islam pays great attention to commercial activities. In the Quran, God has provided the necessary guidance for the salvation of man in this world and the hereafter. In economic activities, welfare and salvation should be chosen as the final goal, and accounting as a tool for providing information in the economic environment should be compatible with this goal. Therefore, the goals and characteristics of Islamic accounting should not only provide the correct image about the business entity, Rather, it should be in a way that encourages business units towards benevolence and avoiding injustice. In this article, Islamic accounting and the relationship between the professional behavior of auditors and the Qur'an and Islamic jurisprudence and law have been discussed. The current research is of applied type and was done with descriptive-analytical method. The sources of the research are Quran, Tafsir Noor, authentic jurisprudential and legal books, and narrative articles. The findings of the research indicate that by carefully studying the verses of the Qur'an, There is a significant relationship between the knowledge of accounting and auditing concepts and their characteristics and the verses of this holy book and jurisprudence, and it is clear to what extent there is agreement between religious sayings and the concepts used in accounting and auditing. and explicitly, to concepts such as independence of vote, competence and professional care, confidentiality, honesty and impartiality, etc., which are the main concepts of auditing, It has been mentioned and it shows that Islam approves accounting and the professional behavior of auditors in its advanced form today.