{"id":1437,"date":"2015-04-11T19:54:44","date_gmt":"2015-04-11T19:54:44","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=1437"},"modified":"2015-04-11T19:54:44","modified_gmt":"2015-04-11T19:54:44","slug":"bagimsiz-denetimin-kapsamina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetimin-kapsamina-iliskin-duyuru.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetimin Kapsam\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"<p><strong>BA\u011eIMSIZ DENET\u0130M\u0130N KAPSAMINA \u0130L\u0130\u015eK\u0130N DUYURU<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0 \u00a0 \u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) uyar\u0131nca zorunlu ba\u011f\u0131ms\u0131z denetimle ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0Bilindi\u011fi \u00fczere, TTK uyar\u0131nca finansal tablolar\u0131n ba\u011f\u0131ms\u0131z denetimden ge\u00e7mesi zorunlu olup, ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketleri belirleme yetkisi Bakanlar Kuruluna verilmi\u015ftir. Nitekim, 2013 y\u0131l\u0131nda ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketler 19\/12\/2012 tarihli ve 2012\/4213 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile belirlenmi\u015ftir.<\/strong><\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Karar ekinde yer alan I nolu iste genel olarak kamu yarar\u0131n\u0131 ilgilendiren kurulu\u015flar\u0131 (KAY\u0130K) tan\u0131mlamakta olup, bu kapsamdaki \u015firketler ba\u015fkaca \u015fart aranmaks\u0131z\u0131n ba\u011f\u0131ms\u0131z denetime tabi olacakt\u0131r.<\/strong><\/p>\n<p><strong>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Karar ekinde yer alan II nolu liste ise belli kriterleri kar\u015f\u0131layan \u015firketlerin ba\u011f\u0131ms\u0131z denetime tabi olaca\u011f\u0131n\u0131 d\u00fczenlemektedir. S\u00f6z konusu kriterler 2014 ve 2015 y\u0131llar\u0131 i\u00e7in tedrici olarak indirilmi\u015f olup, bu kriterler 2015 y\u0131l\u0131 i\u00e7in 50 milyon TL aktif toplam, 100 milyon TL net sat\u0131\u015f has\u0131lat\u0131 ve 200 \u00e7al\u0131\u015fan olarak belirlenmi\u015ftir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0\u00c7e\u015fitli kurumlar yetkili olduklar\u0131 alanlar itibar\u0131yla, yukar\u0131da yer verilen TTK d\u00fczenlemeleri uyar\u0131nca ba\u011f\u0131ms\u0131z denetim kapsam\u0131nda bulanan veya kapsamda bulunmayan \u015firketlerin ba\u011f\u0131ms\u0131z denetimine\u00a0 ili\u015fkin d\u00fczenleme yapmaktad\u0131r.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0TTK uyar\u0131nca ba\u011f\u0131ms\u0131z denetim kapsam\u0131nda olmayan \u015firketler i\u00e7in, di\u011fer kurumlar taraf\u0131ndan ba\u011f\u0131ms\u0131z denetim zorunlulu\u011fu \u00f6ng\u00f6r\u00fclmesi halinde, s\u00f6z konusu denetim TDS\u2019lere uygun olarak ger\u00e7ekle\u015ftirilecek olup, gerekli bildirimler\u00a0 Kurumumuza yap\u0131lacakt\u0131r.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0TDS\u2019ler uyar\u0131nca, di\u011fer mevzuattan kaynaklanan y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin denetim ba\u011f\u0131ms\u0131z denet\u00e7inin sorumlulu\u011funda olup, bu hususlara denet\u00e7i raporunun \u201cMevzuattan kaynaklanan di\u011fer y\u00fck\u00fcml\u00fcl\u00fckler\u201d k\u0131sm\u0131nda yer verilecektir. Ayn\u0131\u00a0 denet\u00e7i raporunun bir \u00f6rne\u011fi Kurumumuza bir \u00f6rne\u011fi de\u00a0 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc talep eden yetkili idareye g\u00f6nderilecektir.<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0Di\u011fer taraftan, \u00e7e\u015fitli idarelerin d\u00fczenlemelerinde ba\u011f\u0131ms\u0131z denetimden muafiyete ili\u015fkin h\u00fck\u00fcmler yer ald\u0131\u011f\u0131 g\u00f6r\u00fclmekte olup, s\u00f6z konusu muafiyet ilgili idarenin yetkili oldu\u011fu alan i\u00e7in ge\u00e7erli olup, TTK uyar\u0131nca \u00f6ng\u00f6r\u00fclen ba\u011f\u0131ms\u0131z denetim zorunlulu\u011funu etkilememektedir. Mezkur BKK ile belirlenen ba\u011f\u0131ms\u0131z denetim kapsam\u0131nda bulunan \u015firketler, faaliyet alan\u0131 itibar\u0131yla yetkili idarelerce yap\u0131lan d\u00fczenlemeye g\u00f6re ba\u011f\u0131ms\u0131z denetimden muaf tutulmu\u015f ise ba\u011f\u0131ms\u0131z denetim TTK uyar\u0131nca yap\u0131lacakt\u0131r. S\u00f6z konusu denetime ili\u015fkin gerekli bildirimler Kurumumuza yap\u0131lacak olup denet\u00e7i raporu yaln\u0131zca Kurumumuza g\u00f6nderilecektir.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0Duyurulur.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BA\u011eIMSIZ DENET\u0130M\u0130N KAPSAMINA \u0130L\u0130\u015eK\u0130N DUYURU &nbsp; \u00a0 \u00a0 \u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) uyar\u0131nca zorunlu ba\u011f\u0131ms\u0131z denetimle ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur. \u00a0 \u00a0 \u00a0Bilindi\u011fi \u00fczere, TTK uyar\u0131nca finansal tablolar\u0131n ba\u011f\u0131ms\u0131z denetimden ge\u00e7mesi zorunlu olup, ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketleri belirleme yetkisi Bakanlar Kuruluna verilmi\u015ftir. Nitekim, 2013 y\u0131l\u0131nda ba\u011f\u0131ms\u0131z denetime tabi olacak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,24],"tags":[191],"views":1085,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1437"}],"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=1437"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1437\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=1437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=1437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=1437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}