ACCOUNTING AND AUDITING ACCORDING TO ABU HAMID MUHAMMAD AL-GHAZZALI

Abstract

Al-Ghazali is a turning point within the Sufi movement. With him, Sunni Sufism has largely solved the problem of legitimacy,
and thus the Sufism movement has been accepted in general terms by the people and the ulema. Al-Ghazali, who carries the
title Hujjat al-Islām (Proof of Islam), viewed the concepts of Nafs accountability and observation from a Sufi perspective and
explained the maqam in detail that wise men should follow. In this concise study, we will explain terms of Al-Ghazali, who
occupies a privileged place in Sufism and enjoys the consent of the Islamic world, on Nafs accountability and observation.
Thus, we will capture Al-Ghazali's thoughts on these concepts and present them for the benefit of the academic
community.