{"status":true,"post":{"id":29662,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:05:56","created_at":"2021-11-25T21:00:00.000000Z","updated_at":"2022-10-24T13:05:56.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":29662,"is_featured":0,"title":"\u015eirketlerde finansal tablo denetimi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">1. T\u00fcrk Ticaret Kanunu\u2019nun 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca denetime tabi olan anonim \u015firketlerin ve \u015firketler toplulu\u011funun finansal tablolar\u0131 denet\u00e7i taraf\u0131ndan Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunca yay\u0131mlanan uluslararas\u0131 denetim standartlar\u0131yla uyumlu T\u00fcrkiye Denetim Standartlar\u0131\u2019na g\u00f6re denetlenir. Y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7inde yer alan finansal bilgilerin, denetlenen finansal tablolar ile tutarl\u0131 olup olmad\u0131\u011f\u0131 ve ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131 da denetim kapsam\u0131 i\u00e7indedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011fini, denetimden ge\u00e7mi\u015f ise denet\u00e7i g\u00f6r\u00fc\u015f\u00fcn\u00fc ilgili finansal tablonun ba\u015fl\u0131\u011f\u0131nda a\u00e7\u0131k\u00e7a belirtmek zorundad\u0131r. Bu h\u00fck\u00fcm, y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7in de uygulan\u0131r. Denetime tabi oldu\u011fu halde denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. \u015eirketin ve toplulu\u011fun finansal tablolar\u0131 ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu denetleme raporunun sunulmas\u0131ndan sonra de\u011fi\u015ftirilmi\u015fse ve\/veya de\u011fi\u015ftirilmesi s\u00f6z konusu ise ve de\u011fi\u015fiklik denetleme raporlar\u0131n\u0131 etkileyecek nitelikteyse, finansal tablolar ile yukar\u0131da birinci f\u0131kra \u00e7er\u00e7evesinde y\u00f6netimce y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu yeniden denetlenir. Yeniden denetleme ve bunun sonucu, raporda \u00f6zel olarak a\u00e7\u0131klan\u0131r. Denet\u00e7i g\u00f6r\u00fc\u015f\u00fcnde de yeniden denetlemeyi yans\u0131tan uygun eklere yer verilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. 398\u2019inci madde kapsam\u0131nda denetime tabi olacak \u015firketler Cumhurba\u015fkan\u0131nca belirlenmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. D\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131 d\u0131\u015f\u0131nda kalan \u015firketler ile 4572 say\u0131l\u0131 kanun kapsam\u0131ndaki kooperatifler ve bunlar\u0131n ba\u011f\u0131ms\u0131z denetime tabi olmayan \u00fcst kurulu\u015flar\u0131, bu f\u0131kra h\u00fck\u00fcmlerine g\u00f6re denetlenmektedir. Denetime ili\u015fkin usul ve esaslar ile bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilerin niteliklerine, uyacaklar\u0131 etik ilkelere, g\u00f6rev ve yetkilerine, se\u00e7ilmelerine, g\u00f6revden al\u0131nmalar\u0131na veya ayr\u0131lmalar\u0131na; denetimin ve denetim raporlar\u0131n\u0131n i\u00e7eri\u011fine ve raporun genel kurula sunulmas\u0131na ili\u015fkin hususlar Cumhurba\u015fkan\u0131nca \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerle d\u00fczenlenir. Kanunun denet\u00e7inin sorumlulu\u011funa ili\u015fkin h\u00fck\u00fcmleri, bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilere de k\u0131yasen uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da; be\u015finci f\u0131kra kapsam\u0131nda denetime tabi oldu\u011fu halde s\u00f6z konusu denetimi yapt\u0131rmayanlar\u0131n finansal tablolar\u0131 ve y\u00f6netim kurulu y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin ve toplulu\u011fun finansal tablolar\u0131 ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun denetimi, envanterin, muhasebenin ve T\u00fcrkiye Denetim Standartlar\u0131\u2019n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u00f6l\u00e7\u00fcde i\u00e7 denetimin bu b\u00f6l\u00fcm h\u00fck\u00fcmleri anlam\u0131nda 378\u2019inci madde uyar\u0131nca verilen raporlar\u0131n ve 397\u2019nci maddenin birinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun denetimidir. Bu denetim T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na, kanuna ve esas s\u00f6zle\u015fmenin finansal tablolara ili\u015fkin h\u00fck\u00fcmlerine uyulup uyulmad\u0131\u011f\u0131n\u0131n incelenmesini de kapsar. Denetleme Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun belirledi\u011fi esaslar ba\u011flam\u0131nda, denet\u00e7ilik mesle\u011finin gerekleriyle, eti\u011fine uygun bir \u015fekilde \u00f6zenle ger\u00e7ekle\u015ftirilir. Denetleme, \u015firketin ve toplulu\u011fun mal varl\u0131ksal ve finansal durumunun d\u00fcr\u00fcst resim ilkesine uygun olarak yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131, yans\u0131tma a\u015famas\u0131nda hata yap\u0131lm\u0131\u015fsa sebeplerini d\u00fcr\u00fcst\u00e7e belirtilecek \u015fekilde yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Komite y\u00f6netim kuruluna her iki ayda bir verece\u011fi raporla da durumu de\u011ferlendirir, varsa tehlikelere i\u015faret eder, \u00e7areleri g\u00f6sterir. Rapor, denet\u00e7iye de g\u00f6nderilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-finansal-tablo-denetimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde finansal tablo denetimi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1094,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":29761,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":29662,"locale":"tr","category_id":73,"title":"\u015eirketlerde finansal tablo denetimi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">1. T\u00fcrk Ticaret Kanunu\u2019nun 397\u2019nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca denetime tabi olan anonim \u015firketlerin ve \u015firketler toplulu\u011funun finansal tablolar\u0131 denet\u00e7i taraf\u0131ndan Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunca yay\u0131mlanan uluslararas\u0131 denetim standartlar\u0131yla uyumlu T\u00fcrkiye Denetim Standartlar\u0131\u2019na g\u00f6re denetlenir. Y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7inde yer alan finansal bilgilerin, denetlenen finansal tablolar ile tutarl\u0131 olup olmad\u0131\u011f\u0131 ve ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131 da denetim kapsam\u0131 i\u00e7indedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011fini, denetimden ge\u00e7mi\u015f ise denet\u00e7i g\u00f6r\u00fc\u015f\u00fcn\u00fc ilgili finansal tablonun ba\u015fl\u0131\u011f\u0131nda a\u00e7\u0131k\u00e7a belirtmek zorundad\u0131r. Bu h\u00fck\u00fcm, y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7in de uygulan\u0131r. Denetime tabi oldu\u011fu halde denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. \u015eirketin ve toplulu\u011fun finansal tablolar\u0131 ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu denetleme raporunun sunulmas\u0131ndan sonra de\u011fi\u015ftirilmi\u015fse ve\/veya de\u011fi\u015ftirilmesi s\u00f6z konusu ise ve de\u011fi\u015fiklik denetleme raporlar\u0131n\u0131 etkileyecek nitelikteyse, finansal tablolar ile yukar\u0131da birinci f\u0131kra \u00e7er\u00e7evesinde y\u00f6netimce y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu yeniden denetlenir. Yeniden denetleme ve bunun sonucu, raporda \u00f6zel olarak a\u00e7\u0131klan\u0131r. Denet\u00e7i g\u00f6r\u00fc\u015f\u00fcnde de yeniden denetlemeyi yans\u0131tan uygun eklere yer verilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 4. 398\u2019inci madde kapsam\u0131nda denetime tabi olacak \u015firketler Cumhurba\u015fkan\u0131nca belirlenmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 5. D\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131 d\u0131\u015f\u0131nda kalan \u015firketler ile 4572 say\u0131l\u0131 kanun kapsam\u0131ndaki kooperatifler ve bunlar\u0131n ba\u011f\u0131ms\u0131z denetime tabi olmayan \u00fcst kurulu\u015flar\u0131, bu f\u0131kra h\u00fck\u00fcmlerine g\u00f6re denetlenmektedir. Denetime ili\u015fkin usul ve esaslar ile bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilerin niteliklerine, uyacaklar\u0131 etik ilkelere, g\u00f6rev ve yetkilerine, se\u00e7ilmelerine, g\u00f6revden al\u0131nmalar\u0131na veya ayr\u0131lmalar\u0131na; denetimin ve denetim raporlar\u0131n\u0131n i\u00e7eri\u011fine ve raporun genel kurula sunulmas\u0131na ili\u015fkin hususlar Cumhurba\u015fkan\u0131nca \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerle d\u00fczenlenir. Kanunun denet\u00e7inin sorumlulu\u011funa ili\u015fkin h\u00fck\u00fcmleri, bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilere de k\u0131yasen uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131da; be\u015finci f\u0131kra kapsam\u0131nda denetime tabi oldu\u011fu halde s\u00f6z konusu denetimi yapt\u0131rmayanlar\u0131n finansal tablolar\u0131 ve y\u00f6netim kurulu y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin ve toplulu\u011fun finansal tablolar\u0131 ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun denetimi, envanterin, muhasebenin ve T\u00fcrkiye Denetim Standartlar\u0131\u2019n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u00f6l\u00e7\u00fcde i\u00e7 denetimin bu b\u00f6l\u00fcm h\u00fck\u00fcmleri anlam\u0131nda 378\u2019inci madde uyar\u0131nca verilen raporlar\u0131n ve 397\u2019nci maddenin birinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun denetimidir. Bu denetim T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na, kanuna ve esas s\u00f6zle\u015fmenin finansal tablolara ili\u015fkin h\u00fck\u00fcmlerine uyulup uyulmad\u0131\u011f\u0131n\u0131n incelenmesini de kapsar. Denetleme Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun belirledi\u011fi esaslar ba\u011flam\u0131nda, denet\u00e7ilik mesle\u011finin gerekleriyle, eti\u011fine uygun bir \u015fekilde \u00f6zenle ger\u00e7ekle\u015ftirilir. Denetleme, \u015firketin ve toplulu\u011fun mal varl\u0131ksal ve finansal durumunun d\u00fcr\u00fcst resim ilkesine uygun olarak yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131, yans\u0131tma a\u015famas\u0131nda hata yap\u0131lm\u0131\u015fsa sebeplerini d\u00fcr\u00fcst\u00e7e belirtilecek \u015fekilde yap\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Komite y\u00f6netim kuruluna her iki ayda bir verece\u011fi raporla da durumu de\u011ferlendirir, varsa tehlikelere i\u015faret eder, \u00e7areleri g\u00f6sterir. Rapor, denet\u00e7iye de g\u00f6nderilir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-finansal-tablo-denetimi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde finansal tablo denetimi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1094,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}