{"status":true,"post":{"id":31257,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:47:36","created_at":"2022-02-17T21:00:00.000000Z","updated_at":"2022-10-24T13:47:36.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":31257,"is_featured":0,"title":"Denetleme","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 397. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca \u201cDenetime tabi olacak 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.\u201d<\/span>
<\/span>
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>
<\/span>
Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011finin, 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. <\/span>
<\/span>
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>
<\/span>
\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 de\u011fi\u015fiklik denetleme raporlar\u0131n\u0131 etkileyebilecek nitelikteyse, finansal tablolar ile birinci f\u0131kra \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, raporda \u00f6zel olarak a\u00e7\u0131klan\u0131r. Denet\u00e7i g\u00f6r\u00fc\u015f\u00fcnde de yeniden denetlemeyi yans\u0131tan uygun eklere yer verilir.<\/span>
<\/span>
D\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131 d\u0131\u015f\u0131nda kalan anonim \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 denetlenir. Denetime ili\u015fkin usul ve esaslar ile bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilere de k\u0131yasen uygulan\u0131r.<\/span>
<\/span>
Be\u015finci f\u0131kra kapsam\u0131nda denetime tabi oldu\u011fu halde s\u00f6z konusu denetimi yapmayanlar\u0131n finansal tablolar\u0131 ve y\u00f6netim kurulu y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir. \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. madde uyar\u0131nca verilen raporlar\u0131n ve 397. 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 kapsamaktad\u0131r. 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 ve \u00f6zenle ger\u00e7ekle\u015ftirilir. <\/span>
<\/span>
Denetleme, \u015firketin ve toplulu\u011fun, malvarl\u0131ksal ve finansal durumunun 515. madde anlam\u0131nda d\u00fcr\u00fcst resim ilkesine uygun olarak yans\u0131t\u0131l\u0131p yans\u0131t\u0131lmad\u0131\u011f\u0131n\u0131, yans\u0131t\u0131lmam\u0131\u015fsa sebeplerini, d\u00fcr\u00fcst\u00e7e belirtecek \u015fekilde yap\u0131l\u0131r.<\/span>
<\/span>
Denetim:<\/span>
<\/span>
a. \u015eirketin finansal tablolar\u0131n\u0131n \u00adve 397. maddenin birinci f\u0131kras\u0131 ve 402. maddenin ikinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun,<\/span>
<\/span>
b. Toplulu\u011fun konsolide finansal tablolar\u0131n\u0131n ve 397. maddenin birinci f\u0131kras\u0131 ve 402. maddenin ikinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun, denet\u00e7inin denetleme s\u0131ras\u0131nda elde etti\u011fi bilgilerle uyum i\u00e7inde olup olmad\u0131\u011f\u0131n\u0131 belirtip a\u00e7\u0131klayacak \u015fekilde yap\u0131l\u0131r.<\/span>
<\/span>
(*) Denetime tabi olacak \u015firketler, Cumhurba\u015fkan\u0131nca belirlenir. (Md:4)<\/span><\/p> \t\t\t\t","slug":"denetleme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Denetleme","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":1200,"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":31356,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":31257,"locale":"tr","category_id":73,"title":"Denetleme","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 397. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca \u201cDenetime tabi olacak 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.\u201d<\/span>
<\/span>
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>
<\/span>
Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011finin, 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. <\/span>
<\/span>
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>
<\/span>
\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 de\u011fi\u015fiklik denetleme raporlar\u0131n\u0131 etkileyebilecek nitelikteyse, finansal tablolar ile birinci f\u0131kra \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, raporda \u00f6zel olarak a\u00e7\u0131klan\u0131r. Denet\u00e7i g\u00f6r\u00fc\u015f\u00fcnde de yeniden denetlemeyi yans\u0131tan uygun eklere yer verilir.<\/span>
<\/span>
D\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131 d\u0131\u015f\u0131nda kalan anonim \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 denetlenir. Denetime ili\u015fkin usul ve esaslar ile bu f\u0131kra uyar\u0131nca denetim yapacak denet\u00e7ilere de k\u0131yasen uygulan\u0131r.<\/span>
<\/span>
Be\u015finci f\u0131kra kapsam\u0131nda denetime tabi oldu\u011fu halde s\u00f6z konusu denetimi yapmayanlar\u0131n finansal tablolar\u0131 ve y\u00f6netim kurulu y\u0131ll\u0131k faaliyet raporu d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir. \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. madde uyar\u0131nca verilen raporlar\u0131n ve 397. 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 kapsamaktad\u0131r. 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 ve \u00f6zenle ger\u00e7ekle\u015ftirilir. <\/span>
<\/span>
Denetleme, \u015firketin ve toplulu\u011fun, malvarl\u0131ksal ve finansal durumunun 515. madde anlam\u0131nda d\u00fcr\u00fcst resim ilkesine uygun olarak yans\u0131t\u0131l\u0131p yans\u0131t\u0131lmad\u0131\u011f\u0131n\u0131, yans\u0131t\u0131lmam\u0131\u015fsa sebeplerini, d\u00fcr\u00fcst\u00e7e belirtecek \u015fekilde yap\u0131l\u0131r.<\/span>
<\/span>
Denetim:<\/span>
<\/span>
a. \u015eirketin finansal tablolar\u0131n\u0131n \u00adve 397. maddenin birinci f\u0131kras\u0131 ve 402. maddenin ikinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun,<\/span>
<\/span>
b. Toplulu\u011fun konsolide finansal tablolar\u0131n\u0131n ve 397. maddenin birinci f\u0131kras\u0131 ve 402. maddenin ikinci f\u0131kras\u0131 \u00e7er\u00e7evesinde y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun, denet\u00e7inin denetleme s\u0131ras\u0131nda elde etti\u011fi bilgilerle uyum i\u00e7inde olup olmad\u0131\u011f\u0131n\u0131 belirtip a\u00e7\u0131klayacak \u015fekilde yap\u0131l\u0131r.<\/span>
<\/span>
(*) Denetime tabi olacak \u015firketler, Cumhurba\u015fkan\u0131nca belirlenir. (Md:4)<\/span><\/p> \t\t\t\t","slug":"denetleme","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":"Denetleme","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1200,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}