{"id":1582,"date":"2015-05-21T10:20:32","date_gmt":"2015-05-21T10:20:32","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=1582"},"modified":"2015-06-02T07:40:03","modified_gmt":"2015-06-02T07:40:03","slug":"bagimsiz-denetciler-icin-etik-kurallar-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-44","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetciler-icin-etik-kurallar-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-44.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar Hakk\u0131nda Tebli\u011f T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 44"},"content":{"rendered":"<p><strong>21 May\u0131s 2015 Tarihli ve 29362 (As\u0131l) Say\u0131l\u0131 Resm\u00ee Gazete <\/strong><\/p>\n<p><strong>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/strong><\/p>\n<p>Ama\u00e7<\/p>\n<p>MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/p>\n<p>Kapsam<\/p>\n<p>MADDE 2 \u2013 (1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar metninde belirlenmi\u015ftir.<\/p>\n<p>Dayanak<\/p>\n<p>MADDE 3 \u2013 (1) Bu Tebli\u011f, 26\/9\/2011 tarihli ve 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) ve (f) bentlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p>Tan\u0131mlar<\/p>\n<p>MADDE 4 \u2013 (1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n<ol>\n<li>a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,<\/li>\n<li>b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/li>\n<li>c) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu,<\/li>\n<\/ol>\n<p>ifade eder.<\/p>\n<p>Y\u00fcr\u00fcrl\u00fck<\/p>\n<p>MADDE 5 \u2013 (1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>Y\u00fcr\u00fctme<\/p>\n<p>MADDE 6 \u2013 (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<p><span style=\"color: #ff0000;\"> <a style=\"color: #ff0000;\" href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2015\/05\/20150521-10-1.pdf\"><strong>Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/strong><\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Recep \u00d6NEM<\/strong><\/p>\n<p><strong>Y\u00f6netim Kurulu Ba\u015fkan\u0131<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>21 May\u0131s 2015 Tarihli ve 29362 (As\u0131l) Say\u0131l\u0131 Resm\u00ee Gazete Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: Ama\u00e7 MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. Kapsam MADDE 2 \u2013 (1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar metninde belirlenmi\u015ftir. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,24],"tags":[232,233,234,235],"views":1130,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1582"}],"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=1582"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1582\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=1582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=1582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=1582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}