{"id":1382,"date":"2015-03-25T10:21:40","date_gmt":"2015-03-25T10:21:40","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=1382"},"modified":"2015-03-25T10:21:40","modified_gmt":"2015-03-25T10:21:40","slug":"denetci-raporunun-sekil-ve-icerigine-iliskin-duyuru-24-03-2015","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/denetci-raporunun-sekil-ve-icerigine-iliskin-duyuru-24-03-2015.html","title":{"rendered":"Denet\u00e7i Raporunun \u015eekil Ve \u0130\u00e7eri\u011fine \u0130li\u015fkin Duyuru (24.03.2015)"},"content":{"rendered":"<p><strong>Bilindi\u011fi \u00fczere, BDS 700 \u201cFinansal Tablolara \u0130li\u015fkin G\u00f6r\u00fc\u015f Olu\u015fturma ve Raporlama\u201d Standard\u0131 denet\u00e7inin finansal tablolara ili\u015fkin g\u00f6r\u00fc\u015f olu\u015fturma sorumluluklar\u0131n\u0131 ve denet\u00e7i raporunun \u015fekil ve i\u00e7eri\u011fini d\u00fczenlemekte olup, TTK uyar\u0131nca sunulacak denet\u00e7i raporunun bu d\u00fczenlemeye uygun olarak haz\u0131rlanmas\u0131 gerekmektedir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0BDS 700 denet\u00e7i raporu tutarl\u0131l\u0131\u011f\u0131 te\u015fvik eder ve bu tutarl\u0131l\u0131k uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f standartlar uyar\u0131nca y\u00fcr\u00fct\u00fclm\u00fc\u015f olan denetimleri daha kolay belirlenebilir h\u00e2le getirerek, k\u00fcresel piyasalardaki g\u00fcvenilirli\u011fi art\u0131r\u0131r. Bu nedenle; denet\u00e7inin, \u201cMevzuattan Kaynaklanan Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin Rapor\u201d b\u00f6l\u00fcm\u00fcnde sadece raporu g\u00f6nderece\u011fi kuruma ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklere yer vermesi ve dolay\u0131s\u0131yla birden fazla rapor haz\u0131rlay\u0131p, her kuruma (\u00f6rne\u011fin; BDDK, SPK, EPDK vb. gibi)\u00a0 ayr\u0131 bir rapor g\u00f6ndermesi bu BDS\u2019de belirtilen tutarl\u0131l\u0131\u011f\u0131 zedelemektedir. Ayr\u0131ca finansal tablo kullan\u0131c\u0131lar\u0131 nezdinde denet\u00e7i taraf\u0131ndan verilen g\u00f6r\u00fc\u015f\u00fcn farkl\u0131la\u015fabilece\u011fi gibi yanl\u0131\u015f bir alg\u0131n\u0131n olu\u015fmas\u0131na yol a\u00e7abilir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 Denet\u00e7inin raporunda, di\u011fer raporlama sorumluluklar\u0131na da yer vermesinin gerekli olmas\u0131 durumunda, tutarl\u0131l\u0131\u011f\u0131 sa\u011flamak amac\u0131yla s\u00f6z konusu t\u00fcm sorumluluklar\u0131\u00a0<em>\u201cMevzuattan Kaynaklanan Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin Rapor\u201d<\/em>\u00a0alt ba\u015fl\u0131\u011f\u0131nda ele al\u0131p, BDS 700\u2019e uygun olarak raporlamas\u0131 gerekmektedir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0Bu itibarla, TTK uyar\u0131nca haz\u0131rlanacak denet\u00e7i raporunun; \u201cilgili mevzuat gere\u011fi yap\u0131lmas\u0131 gereken ilave raporlamalar\u0131\u201d kapsayacak \u015fekilde tek bir rapor halinde haz\u0131rlan\u0131p, \u015firket genel kuruluna ve t\u00fcm kamu kurum ve kurulu\u015flar\u0131na bu \u015fekilde sunulmas\u0131 gerekmektedir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00d6nemle duyurulur.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bilindi\u011fi \u00fczere, BDS 700 \u201cFinansal Tablolara \u0130li\u015fkin G\u00f6r\u00fc\u015f Olu\u015fturma ve Raporlama\u201d Standard\u0131 denet\u00e7inin finansal tablolara ili\u015fkin g\u00f6r\u00fc\u015f olu\u015fturma sorumluluklar\u0131n\u0131 ve denet\u00e7i raporunun \u015fekil ve i\u00e7eri\u011fini d\u00fczenlemekte olup, TTK uyar\u0131nca sunulacak denet\u00e7i raporunun bu d\u00fczenlemeye uygun olarak haz\u0131rlanmas\u0131 gerekmektedir. \u00a0 \u00a0 \u00a0BDS 700 denet\u00e7i raporu tutarl\u0131l\u0131\u011f\u0131 te\u015fvik eder ve bu tutarl\u0131l\u0131k uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f standartlar uyar\u0131nca [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[24],"tags":[181],"views":1227,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1382"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=1382"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1382\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}