@article{2019,title={Auditing of Participation Banks According to Interest-Free Banking Principles: Problems and Solution Proposals},abstractNode={As a basic principle in the interest-free finance system, used products and investment instruments are based on the principle of interest- free. Interest-free finance system, which shows a rapid development globally, emerged in the modern sense in the world in the 1960s and has a history of about 35 years in our country. In this period, interest-free finance system has made great progress in our country. however, due to the fact that they emerged later than relatively traditional banks, their perspective and legal deficiencies to these institutions until recent years. There are shortcomings in the field of auditing, application and legislation. In this study, Firstly the historical development of Islamic finance system in the world will be discussed. The current status of the Islamic financial system globally will be revealed. Then Islamic finance system in Turkey will be examined historical development. Share of participation banks in banking sector will be analyzed as of years and their current situation will be evaluated. Identifying the shortcomings of the Islamic financial system in the third chapter, literature review of national and international studies will be done. In the last section, about the current problems and solution suggestions will be given.},author={Bahattin Erden-& Ramazan YANIK},year={2019},journal={Journal of Academic Value Studies (JAVStudies)}}