AAOIFI Auditing Standards (ASIFI)

AAOIFI Auditing Standards (ASIFI) — 67% of in-scope requirements covered.

7 requirements · 6 in scope (2 enforced · 4 designed) · 1 out-of-scope (outside KYE™’s authority layer). The 67% is weighted over the in-scope base.

Source: AAOIFI — Auditing Standards for Islamic Financial Institutions (ASIFI)

By category

Category	Reqs	Enforced	Designed	Advisory	Deferred	Coverage
Auditing Standards (ASIFI)	7	2	4	0	0	67%

Every requirement → the KYE™ artefact that enforces it

ID	Title	Status	KYE™ enforcement
`aaoifi-auditing-standards.ASIFI1`	ASIFI 1 — Objective and Principles of Auditing	designed	audit_events: `kye.replay.proof.v1`, `kye.compliance.attestation.v1`, `kye.evidence.pack.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-auditing-standards.ASIFI2`	ASIFI 2 — The Auditor's Report	designed	audit_events: `kye.replay.proof.v1`, `kye.compliance.attestation.v1`, `kye.evidence.pack.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-auditing-standards.ASIFI3`	ASIFI 3 — Terms of Audit Engagement	designed	audit_events: `kye.compliance.attestation.v1`, `kye.replay.proof.v1` engines: `internal`, `internal` constitution_refs: `constitution/13-RESILIENCE-LOOP.md`, `constitution/21-DELEGATED-AUDITABILITY.md`
`aaoifi-auditing-standards.ASIFI4`	ASIFI 4 — Testing for Compliance with Shariah Rules and Principles by an External Auditor	designed	audit_events: `kye.replay.proof.v1`, `kye.compliance.attestation.v1`, `kye.evidence.pack.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-auditing-standards.ASIFI5`	ASIFI 5 — The Auditor's Responsibility to Consider Fraud and Error	enforced	audit_events: `kye.evidence.pack.v1`, `kye.compliance.attestation.v1` engines: `internal`, `internal` constitution_refs: `constitution/21-DELEGATED-AUDITABILITY.md`
`aaoifi-auditing-standards.ASIFI6`	Audit documentation and evidence retention	enforced	audit_events: `kye.evidence.pack.v1`, `kye.replay.context_seal.v1`, `kye.compliance.attestation.v1` engines: `internal`, `internal` constitution_refs: `constitution/30-AUDIT-WORM-RETENTION.md`, `constitution/13-RESILIENCE-LOOP.md`
`aaoifi-auditing-standards.ASIFI7`	Substantive Shariah-compliance audit opinion	out-of-scope	(no enforcement cited)