پاكستان ميں رائج نظام احتساب

Islam is a complete and perfect code of life. We find guidance from Islam on any aspect of life. This study aims to explore the evaluation of existing audit system in Islamic perspective. The study indicates the gaps and challenges in audit system keeping in view Islamic laws and principles. The study is qualitative in nature. Relevant documents have been analyzed keeping in view objectives of the study. Thematic content analysis has been used for the analysis of collected data. The study is significant for the researchers, policy makers and audit experts. Recommendation of the study are beneficial particularly for the Audit Department to overcome the existing gaps and challenges.

تفسیر ابن کثیر کا حضرت ابو ہریرہ کی تفسیری روایات کی روشنی میں تحقیقی و تنقیدی جائزہ

Tafsıˆr ibn Kathıˆr, is a wellknown and widly accepted Tafsıˆr in the muslim world. Hafiz ibn Kathıˆr has referred to many aḥādīth of the Holy Prophet ﷺ in this Tafsıˆr. Despite the study of the chains of narrators thecritical study of the text of these aḥādīth has not been carried out so far. It was necessary to determine the authenticity of these Aḥādīth so that the people may have access to the authentic aḥādīth for implementation in theire day to day life. Since these aḥādīth are many in number and due to the limited time available for the completion of PhD thesis it was not possible to include all the Aḥādīth in this thesis so the scope of this thesis was restricted to the Aḥādīth of Hazarat Abuˆ Hurayrahؓ . The reason for the selection of Hazarat Abuˆ Hurayrah ؓisthat he is one the companians who has reported more Aḥādīth as compared to the other companians. Due to the large number of Aḥādīth narrated by him the possibility of ascribing fabricated Aḥādīth to him could not been ruled out. Research to the chain of narraters of Aḥādīth reported by Hadhrat Abuˆ Hurayrahؓin Tafsıˆr ibn Kathıˆr has been carried out but research to the text of these aḥādīth has not been carried out which is done in this thesis. So in this thesis a critical research of the text of Aḥādīth narrated by Hadhrat Abuˆ Hurayrahؓin Tafsıˆr ibn Kathıˆr has been carried out. There are 803 hadith reported by Hadhrat Abuˆ Hurayrah in this Tafsıˆr. After research it was found that: a. 230 aḥādīth were Da''if/Mawḍū’.No textual research of these aḥādīth was carried out as they were already fabricated and da''if .b. 115 aḥādīth were repeated in this Tafsıˆr.Some twice,some thrice and some were repeated five time.Only one out of these repeated aḥādīth was included in this research. c. 363 aḥādīth were correct from the textual point of view.No objection to the text of these aḥādīth was made.They were accepted as Sahih and were excluded from the scope of this research. d. 95 aḥādīth where objections to the text of of the hādīth could be made were left for textual research. A thorough research based upon the principles of textual study was made. As a result of this research it was found that 76 aḥādīth were correct and the objections were solved. 19 aḥādīth were completely incorrect where the objections made could not be solved.04 aḥādīth were partialy incorrect. e. The 19 aḥādīth which were considered as incorrect from textualpoint of view were against one of these Principles of Dirayat: a. They were against the verses of the Holy Quran. b. They were against the already established Sunna or aḥādīth. c.They were against the established Principals of Islam. d. They were in contradiction to already established historical events of the life of the Holy Prophet.ﷺ e. They were against the common sense/wisdom of the human beings which could not be accepted from the wisest and most intelligent person of the world ie the Holy Prophet .