Shariah Audit Certification Contents: Views of Regulators, Shariah Committee, Shariah Reviewers and Undergraduate Students Zurina Shafii 1 Supiah Salleh 2 Nurazalia Zakaria 3 Mustafa Mohd Hanefah 4 Nor Aishah Mohd Ali 5 Rochania Ayu Yunanda 6 1 Faculty of Economics and Muamalah, Islamic Science University of Malaysia 2 Faculty of Economics and Muamalah, Islamic Science University of Malaysia 3 Faculty of Economics and Muamalah, Islamic Science University of Malaysia 4 Faculty of Economics and Muamalah, Islamic Science University of Malaysia 5 Faculty of Accounting, Universiti Teknologi MARA Melaka 6 Islamic Accounting Department, Tazkia University College of Islamic Economics, Bogor Correspondence: Zurina Shafii, Faculty of Economics and Muamalah, Islamic Science University of Malaysia, email: zurina.shafii@usim.edu.my