{"id":297,"date":"2014-10-01T10:23:28","date_gmt":"2014-10-01T10:23:28","guid":{"rendered":"http:\/\/www.baduder.com\/?p=297"},"modified":"2015-08-15T11:59:22","modified_gmt":"2015-08-15T11:59:22","slug":"bagimsiz-denetimde-tanimlar","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetimde-tanimlar.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetimde Tan\u0131mlar"},"content":{"rendered":"<p>\n\t<strong>BA\u011eIMSIZ &nbsp;DENET\u0130MDE&nbsp; TANIMLAR<\/strong>\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; :&nbsp;&nbsp;\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tDenetim 1)&nbsp;&nbsp;&nbsp; Bir ekonomik birim veya d&ouml;neme ait bilgilerin &ouml;nceden belirlenmi\u015f &ouml;l&ccedil;&uuml;tlere olan uygunluk derecesini ara\u015ft\u0131rmak ve bu konuda bir rapor d&uuml;zenlemek amac\u0131yla ba\u011f\u0131ms\u0131z bir uzman taraf\u0131ndan yap\u0131lan kan\u0131t toplama ve de\u011ferlendirme s&uuml;recidir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDenetim 2)&nbsp; \u0130\u015fletmelerin, y\u0131ll\u0131k finanssal&nbsp; tablo &nbsp;ve di\u011fer finanssal bilgilerin, finanssal raporlama standartlar\u0131na uygunlu\u011fu ve do\u011frulu\u011fu hususunda, makul g&uuml;vence sa\u011flayacak yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131n\u0131n elde edilmesi amac\u0131yla ba\u011f\u0131ms\u0131z denetim standartlar\u0131nda &ouml;ng&ouml;r&uuml;len gerekli t&uuml;m ba\u011f\u0131ms\u0131z denetim tekniklerinin uygulanarak, defter, kay\u0131t ve belgeler &uuml;zerinden denetlenmesi ve de\u011ferlendirilerek rapora ba\u011flanmas\u0131,\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDenetim3) Ekonomik faaliyet ve olaylarla ilgili a&ccedil;\u0131klanan bilgilerin (iddialar\u0131n), &ouml;nceden belirlenmi\u015f &ouml;l&ccedil;&uuml;tlere uygunluk derecesini ara\u015ft\u0131rmak ve sonu&ccedil;lar\u0131n\u0131 ilgi duyanlara bildirmek amac\u0131 ile tarafs\u0131zca kan\u0131t toplayan ve bu kan\u0131tlar\u0131 de\u011ferleyen sistematik bir s&uuml;re&ccedil;tir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBA\u011eIMSIZ DENET\u0130M\u0130N AMACI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tFinanssal tablolar\u0131n finanssal raporlama&nbsp; standartlar\u0131 do\u011frultusunda bir i\u015fletmenin finanssal durumunu ve faaliyet sonu&ccedil;lar\u0131n\u0131 t&uuml;m &ouml;nemli y&ouml;nleriyle ger&ccedil;e\u011fe uygun ve do\u011fru bir bi&ccedil;imde g&ouml;sterip g&ouml;stermedi\u011fi konusunda ba\u011f\u0131ms\u0131z denet&ccedil;inin g&ouml;r&uuml;\u015f bildirmesini sa\u011flamakt\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;inin g&ouml;r&uuml;\u015f&uuml;, finanssal tablolar\u0131n g&uuml;venilirlik derecesini y&uuml;kseltmekle beraber, bu g&ouml;r&uuml;\u015f finanssal tablolar\u0131 ba\u011f\u0131ms\u0131z denetime tabi tutulan i\u015fletmenin gelecekteki durumu hakk\u0131nda ve i\u015fletme y&ouml;netiminin i\u015fletmenin faaliyetlerini etkin ve verimli bir bi&ccedil;imde y&ouml;netti\u011fine dair bilgi sa\u011flad\u0131\u011f\u0131 \u015feklinde de\u011ferlendirilmez.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBA\u011eIMSIZ DENET\u0130M\u0130N KAPSAMI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denetimi amac\u0131na uygun olarak ger&ccedil;ekle\u015ftirmek i&ccedil;in uygulanan ba\u011f\u0131ms\u0131z denetim y&ouml;ntem ve teknikleri ba\u011f\u0131ms\u0131z denetimin kapsam\u0131n\u0131 olu\u015fturur.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M T&Uuml;RLER\u0130&nbsp;&nbsp; :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tGenel kabul g&ouml;rm&uuml;\u015f bir s\u0131n\u0131flamada denetim t&uuml;rleri &uuml;&ccedil;e ayr\u0131l\u0131r.\n<\/p>\n<ul>\n<li>\n\t\tFinanssal tablolar Denetimi\n\t<\/li>\n<li>\n\t\tUygunluk Denetimi\n\t<\/li>\n<li>\n\t\tFaaliyet Denetimi\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tFinanssal Tablolar Denetimi : Bir i\u015fletmenin finanssal tablolar\u0131n\u0131n, finanssal durumu ve faaliyet sonu&ccedil;lar\u0131n\u0131 do\u011fru ve d&uuml;r&uuml;st, genel kabul g&ouml;rm&uuml;\u015f muhasebe ilkelerine ve yasal d&uuml;zenlemelere uygun olarak yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131 konusunda bir g&ouml;r&uuml;\u015f olu\u015fturmakt\u0131r.\n<\/p>\n<p>\n\tG&uuml;n&uuml;m&uuml;z uygulamalar\u0131nda finanssal tablolar denetimine Ba\u011f\u0131ms\u0131z Denetim veya D\u0131\u015f Denetim isimleri de verilmektedir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tUygunluk Denetimi&nbsp;&nbsp; : Bu t&uuml;r denetimde ama&ccedil;, belli bir yetkili taraf\u0131ndan konulmu\u015f olan kurallara,uygulay\u0131c\u0131lar\u0131n uyma derecelerinin belirlenmesidir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tFaaliyet Denetimi&nbsp; : \u0130\u015fletmenin &ccedil;al\u0131\u015fmalar\u0131nda etken ve etkin &ccedil;al\u0131\u015f\u0131p &ccedil;al\u0131\u015fmad\u0131klar\u0131n\u0131 anlamaya y&ouml;nelik bir denetim t&uuml;r&uuml;d&uuml;r. Etkenlik, bir i\u015fletmenin ama&ccedil;lar\u0131na ba\u015far\u0131l\u0131 olup olmad\u0131\u011f\u0131n\u0131 &ouml;l&ccedil;meye yaramaktad\u0131r. Etkinlik ise i\u015fletmenin ama&ccedil;lar\u0131na ula\u015fmada kaynaklar\u0131n\u0131 verimli kullan\u0131p kullanmad\u0131\u011f\u0131n\u0131 &ouml;l&ccedil;me g&ouml;revini yerine getirmektedir. Bu t&uuml;r denetimlerde denet&ccedil;iler &ouml;nceden saptanm\u0131\u015f &ouml;l&ccedil;&uuml;tler olarak, b&uuml;t&ccedil;eleri, ba\u015far\u0131 &ouml;l&ccedil;&uuml;tlerini, oranlar\u0131 ve sekt&ouml;r ortalamalar\u0131n\u0131 kullanmaktad\u0131rlar.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET&Ccedil;\u0130 T&Uuml;RLER\u0130 :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tDenet&ccedil;ilerin t&uuml;rlerinde &uuml;&ccedil; b&ouml;l&uuml;mleme bulunmaktad\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<ul>\n<li>\n\t\tBa\u011f\u0131ms\u0131z Denet&ccedil;i\n\t<\/li>\n<li>\n\t\t\u0130&ccedil; Denet&ccedil;i\n\t<\/li>\n<li>\n\t\tKamu Denet&ccedil;isi\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z Denet&ccedil;i: Denetimini yapt\u0131klar\u0131 i\u015fletme ile herhangi bir i\u015f&ccedil;i-i\u015fveren ili\u015fkisi bulunmayan ve i\u015fletmelere denetim ve di\u011fer hizmetleri sunan ki\u015filerdir. Temel g&ouml;revleri i\u015fletmelerin finanssal tablolar\u0131n\u0131n ba\u011f\u0131ms\u0131z denetimini yapmakt\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t\u0130&ccedil; Denet&ccedil;i&nbsp; : Bir i\u015fletmenin s&uuml;rekli &ccedil;al\u0131\u015fan\u0131 olarak, organizasyon yap\u0131s\u0131 i&ccedil;inde denetim &ccedil;al\u0131\u015fmalar\u0131n\u0131 y&uuml;r&uuml;ten ki\u015filere i&ccedil; denet&ccedil;i ad\u0131 verilmektedir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tKamu Denet&ccedil;isi: Kamu kurumlar\u0131na ba\u011fl\u0131 olarak &ccedil;al\u0131\u015f\u0131p, kamu yarar\u0131na g&ouml;rev yapan ki\u015filere kamu denet&ccedil;isi ad\u0131 verilmektedir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tGENEL KABUL G&Ouml;RM&Uuml;\u015e DENET\u0130M STANDARTLARI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<ul>\n<li>\n\t\tGenel Standartlar\n\t<\/li>\n<li>\n\t\t&Ccedil;al\u0131\u015fma Sahas\u0131 Standartlar\u0131\n\t<\/li>\n<li>\n\t\tRaporlama Standartlar\u0131\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t1-Genel Standartlar\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; a- Mesleki E\u011fitim ve Yeterlilik\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; b-Ba\u011f\u0131ms\u0131zl\u0131k\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; c-Mesleki &Ouml;zen ve Titizlik\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t2-&Ccedil;al\u0131\u015fma Sahas\u0131 Standartlar\u0131\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; a- Planlama ve Kontrol (G&ouml;zetim&nbsp; )\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; b- \u0130&ccedil; Kontrol Sisteminin \u0130ncelenmesi ve De\u011ferlendirilmesi\n<\/p>\n<p>\n\t&nbsp;&nbsp;&nbsp; c- Yeterli Say\u0131da ve G&uuml;venilir Kan\u0131t Toplama\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t3-Raporlama Standartlar\u0131\n<\/p>\n<p>\n\t&nbsp;&nbsp; a-Genel Kabul G&ouml;rm&uuml;\u015f Muhasebe \u0130lkelerine Uygunluk (GKGM\u0130)\n<\/p>\n<p>\n\t&nbsp;&nbsp; b-Devaml\u0131l\u0131k\n<\/p>\n<p>\n\t&nbsp;&nbsp; c-A&ccedil;\u0131klay\u0131c\u0131 Bilgiler\n<\/p>\n<p>\n\t&nbsp;&nbsp; d-G&ouml;r&uuml;\u015f bildirme\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M TEKN\u0130KLER\u0130:\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<ul>\n<li>\n\t\tSay\u0131m ve envanter incelemesi\n\t<\/li>\n<li>\n\t\tBelge incelemesi\n\t<\/li>\n<li>\n\t\tG&ouml;zlem\n\t<\/li>\n<li>\n\t\tBilgi toplama\n\t<\/li>\n<li>\n\t\tDo\u011frulama\n\t<\/li>\n<li>\n\t\tKar\u015f\u0131la\u015ft\u0131rma ve aritmetik inceleme\n\t<\/li>\n<li>\n\t\tAnalitik inceleme\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tMESLEK\u0130 &Ouml;ZEN VE T\u0130T\u0130ZL\u0130K :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tMesleki &ouml;zen ve titizlik, basiretli bir ba\u011f\u0131ms\u0131z denet&ccedil;inin ayn\u0131 ko\u015fullar alt\u0131nda ayr\u0131nt\u0131lara verece\u011fi &ouml;nemi, g&ouml;sterece\u011fi dikkat ve gayreti ifade eder.\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;iler, ba\u011f\u0131ms\u0131z denetimin planlanmas\u0131, y&uuml;r&uuml;t&uuml;l&uuml;p sonu&ccedil;land\u0131r\u0131lmas\u0131 ve ba\u011f\u0131ms\u0131z denetim raporunun haz\u0131rlanmas\u0131 safhalar\u0131nda gerekli mesleki &ouml;zen ve titizli\u011fi g&ouml;stermek zorundad\u0131r.\n<\/p>\n<p>\n\tGerekli &ouml;zen ve titizli\u011fin asgari k\u0131stas\u0131, ba\u011f\u0131ms\u0131z denetim standartlar\u0131na eksiksiz uyulmas\u0131d\u0131r.Buna g&ouml;re,bir ba\u011f\u0131ms\u0131z denet&ccedil;i ba\u011f\u0131ms\u0131z denetim faaliyetlerini gerekti\u011fi \u015fekilde planlamak,program yapmak, yeterli miktarda uygun nitelikte ve g&uuml;venilir ba\u011f\u0131ms\u0131z denetim kan\u0131t\u0131 toplayarak incelenme yapmak, temiz ve d&uuml;zenli &ccedil;al\u0131\u015fma ka\u011f\u0131tlar\u0131 haz\u0131rlamak, finanssal tablolar\u0131n ger&ccedil;ekli\u011fi ve do\u011frulu\u011fu hakk\u0131nda d&uuml;r&uuml;st ve do\u011fru bir yarg\u0131ya ula\u015fmak ve g&ouml;r&uuml;\u015f&uuml;n&uuml;, &ouml;zen ve titizlikle d&uuml;zenleyece\u011fi ba\u011f\u0131ms\u0131z denetim raporunda a&ccedil;\u0131klamak zorundad\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tSIR SAKLAMA Y&Uuml;K&Uuml;ML&Uuml;L&Uuml;\u011e&Uuml;\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z Denetim kurulu\u015flar\u0131n\u0131n y&ouml;neticileri, ba\u011f\u0131ms\u0131z denet&ccedil;ileri ve b&uuml;t&uuml;n &ccedil;al\u0131\u015fanlar\u0131 ile ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131na d\u0131\u015fardan hizmet verenler, i\u015fleri dolay\u0131s\u0131yla sahip olduklar\u0131 s\u0131rlar\u0131 a&ccedil;\u0131klayamazlar, bu s\u0131rlar\u0131 kendilerinin veya &uuml;&ccedil;&uuml;nc&uuml; ki\u015filerin menfaatlerine kullanamazlar.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tMESLEK\u0130 \u015e&Uuml;PHEC\u0130L\u0130K :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;i, ba\u011f\u0131ms\u0131z denetimi planlarken ve ger&ccedil;ekle\u015ftirirken, finanssal tablolar\u0131n i\u015fletmenin ger&ccedil;ek finanssal durumunu ve faaliyet sonu&ccedil;lar\u0131n\u0131 g&ouml;stermesine engel te\u015fkil edebilecek &ouml;l&ccedil;&uuml;de &ouml;nemli yanl\u0131\u015fl\u0131klar\u0131 i&ccedil;erebilece\u011fi varsay\u0131m\u0131n\u0131 g&ouml;z &ouml;n&uuml;nde bulundurarak, mesleki \u015f&uuml;phecilik anlay\u0131\u015f\u0131yla hareket etmek zorundad\u0131r.\n<\/p>\n<p>\n\tMeslek \u015e&uuml;phecilik; ba\u011f\u0131ms\u0131z denet&ccedil;inin, sorgulay\u0131c\u0131 bir yakla\u015f\u0131mla, kan\u0131tlar\u0131n ge&ccedil;erlili\u011fini incelemesi ve kan\u0131tlar\u0131n, i\u015fletme y&ouml;netiminin a&ccedil;\u0131klamalar\u0131 ve di\u011fer bilgi ve belgeler ile &ccedil;eli\u015fki i&ccedil;inde olup olmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmesidir. Ba\u011f\u0131ms\u0131z denet&ccedil;inin mesleki \u015f&uuml;phecilik anlay\u0131\u015f\u0131 ile hareket etmesi; &nbsp;ba\u011f\u0131ms\u0131z denetim s&uuml;recinde \u015f&uuml;pheli olaylar\u0131n gerekli &ouml;zen g&ouml;sterilmeden de\u011ferlendirilmesi, ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131ndan sonuca ula\u015f\u0131rken gere\u011finden fazla genelleme yap\u0131lmas\u0131, ba\u011f\u0131ms\u0131z denetimin mahiyet, zamanlama ve kapsam\u0131n\u0131n belirlenerek ba\u011f\u0131ms\u0131z denetim y&ouml;ntem ve tekniklerinin se&ccedil;imi ve sonu&ccedil;lar\u0131n\u0131n de\u011ferlendirilmesinde yanl\u0131\u015f varsay\u0131mlar\u0131n kullan\u0131lmas\u0131 gibi ba\u011f\u0131ms\u0131z denetim riskini azalt\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;i, ba\u011f\u0131ms\u0131z denetimi planlarken ve ger&ccedil;ekle\u015ftirirken i\u015fletme y&ouml;netiminin ne d&uuml;r&uuml;st olmad\u0131\u011f\u0131 ne de ku\u015fku g&ouml;t&uuml;rmez bir \u015fekilde d&uuml;r&uuml;st oldu\u011fu varsay\u0131m\u0131yla hareket eder. Bu &ccedil;er&ccedil;evede; ba\u011f\u0131ms\u0131z denet&ccedil;inin raporuna temel olu\u015fturacak kan\u0131tlar\u0131n toplanmas\u0131nda, i\u015fletme y&ouml;netiminin a&ccedil;\u0131klamalar\u0131 yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131t\u0131 olarak kabul edilmez.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tMAKUL G&Uuml;VENCE&nbsp;&nbsp; :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tMakul g&uuml;vence, bir b&uuml;t&uuml;n olarak, finanssal tablolar\u0131n nitelik ve nicelik bak\u0131m\u0131ndan &ouml;nemli bir yanl\u0131\u015fl\u0131k i&ccedil;ermedi\u011fine dair bir sonuca varmada yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131t\u0131n\u0131n toplanmas\u0131d\u0131r. Makul g&uuml;vence ba\u011f\u0131ms\u0131z denetimin t&uuml;m a\u015famalar\u0131nda g&ouml;z &ouml;n&uuml;nde bulundurulur.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBA\u011eIMSIZ DENET\u0130M R\u0130SK\u0130 VE &Ouml;NEML\u0130L\u0130K :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tFinanssal tablolar\u0131 etkileyen risklerin ortaya &ccedil;\u0131kar\u0131larak, finanssal tablolara do\u011fru olarak yans\u0131t\u0131l\u0131p yans\u0131t\u0131lmad\u0131\u011f\u0131n\u0131n kamuya a&ccedil;\u0131klanmas\u0131ndan ba\u011f\u0131ms\u0131z denet&ccedil;iler de sorumludur.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;i, finanssal tablolar\u0131n finanssal raporlama standartlar\u0131na ili\u015fkin d&uuml;zenlemeleri &ccedil;er&ccedil;evesinde tam ve do\u011fru bir \u015fekilde d&uuml;zenlenip d&uuml;zenlenmedi\u011fi hakk\u0131nda makul bir g&uuml;vence elde edebilmek i&ccedil;in ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131 toplar ve toplanan bu kan\u0131tlar\u0131 de\u011ferlendirir.Makul g&uuml;vence kavram\u0131, ba\u011f\u0131ms\u0131z denet&ccedil;i taraf\u0131ndan verilen g&ouml;r&uuml;\u015f&uuml;n uygun g&ouml;r&uuml;\u015f olmama riskini de i&ccedil;ermektedir. Finanssal tablolar\u0131n &ouml;nemli bir \u015fekilde hatal\u0131 veya yanl\u0131\u015f sunuldu\u011fu hallerde, ba\u011f\u0131ms\u0131z denet&ccedil;i taraf\u0131ndan uygun olmayan bir g&ouml;r&uuml;\u015f verilme riski, ba\u011f\u0131ms\u0131z denetim riski olarak adland\u0131r\u0131l\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&Ouml;NEML\u0130 YANLI\u015eLIK R\u0130SK\u0130:\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tFinanssal tablolar\u0131n denetim &ouml;ncesi &ouml;nemli yanl\u0131\u015fl\u0131k i&ccedil;erme olas\u0131l\u0131\u011f\u0131d\u0131r. Bu Risk iki alt unsurdan olu\u015fur:\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\ta.Do\u011fal Risk : \u0130lgili herhangi bir kontrol olmadan, bir muhasebe i\u015fleminin, bakiyesinin ve sunumunun &ouml;nemli bir yanl\u0131\u015fl\u0131\u011f\u0131 i&ccedil;erme olas\u0131l\u0131\u011f\u0131d\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tb.Kontrol Riski: \u0130\u015fletmenin i&ccedil; kontrol sisteminin, bir muhasebe i\u015fleminin,bakiyesinin ve sunumunun i&ccedil;erdi\u011fi &ouml;nemli bir yanl\u0131\u015fl\u0131\u011f\u0131 &ouml;nleyememesi veya ortaya &ccedil;\u0131kartamamas\u0131 olas\u0131l\u0131\u011f\u0131d\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M KANITI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\t&nbsp;Ba\u011f\u0131ms\u0131z denet&ccedil;in denetim g&ouml;r&uuml;\u015f&uuml;n&uuml; olu\u015fturmas\u0131na temel olacak her t&uuml;rl&uuml; bilgi denetim kan\u0131t\u0131 olarak kabul edilmektedir. Denetim kan\u0131tlar\u0131 kapsam\u0131na, muhasebe kay\u0131tlar\u0131ndan ve di\u011fer kaynaklardan gelen her t&uuml;rl&uuml; bilgi girmektedir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M KANITININ YETERL\u0130L\u0130\u011e\u0130 :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tToplanmas\u0131 gereken denetim kan\u0131tlar\u0131n\u0131n say\u0131s\u0131n\u0131 ifade etmektedir. Denetim kan\u0131tlar\u0131n\u0131n say\u0131s\u0131, denet&ccedil;inin de\u011ferlendirdi\u011fi &ouml;nemli yanl\u0131\u015fl\u0131k riskinin d&uuml;zeyine g&ouml;re de\u011fi\u015fmektedir.Ayr\u0131ca toplanan kan\u0131tlar\u0131n kalite d&uuml;zeyi de, say\u0131y\u0131 etkilemektedir.\n<\/p>\n<p>\n\t&Ouml;rne\u011fin denet&ccedil;i inceleyece\u011fi bir alanda risk d&uuml;zeyini y&uuml;ksek de\u011ferlendirmi\u015fse, bu alanla ilgili toplayaca\u011f\u0131 kan\u0131t say\u0131s\u0131n\u0131 art\u0131rmak durumda kalacakt\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tMESLEK\u0130 YARGI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\tDenetim, muhasebe ve etik standartlar\u0131 dikkate alarak, ba\u011f\u0131ms\u0131z denet&ccedil;inin e\u011fitim, bilgi ve deneyim deste\u011fiyle,denetim s&uuml;recinde verece\u011fi kararlard\u0131r.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t\u0130\u015eLETMEN\u0130N S&Uuml;REKL\u0130L\u0130\u011e\u0130 VARSAYIMI:\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>\n\tFinanssal tablolar\u0131n haz\u0131rlanmas\u0131ndaki temel ilkelerden biridir.Bu varsay\u0131m alt\u0131nda, bir i\u015fletmenin &ouml;ng&ouml;r&uuml;lebilir gelecekte faaliyetlerinin devam ediyor olaca\u011f\u0131, tasfiye, faaliyetlerin durdurulmas\u0131 yada ilgili mevzuat &ccedil;er&ccedil;evesinde konkordatoya gitmesi gibi bir niyetinin yada&nbsp; b&ouml;yle bir ihtiyac\u0131n\u0131n olmayaca\u011f\u0131 kabul edilir. Dolay\u0131s\u0131yla, varl\u0131k ve y&uuml;k&uuml;ml&uuml;l&uuml;klerin yerine getirilece\u011fi esas al\u0131narak kaydedilir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&Ccedil;ALI\u015eMA KA\u011eITLARI :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;i belgelendirme i\u015flemini zaman\u0131nda yapmak zorundad\u0131r. &Ccedil;al\u0131\u015fma ka\u011f\u0131tlar\u0131, ba\u011f\u0131ms\u0131z denetim raporu i&ccedil;in yeterli ve uygun bir kay\u0131t d&uuml;zeni olu\u015fturmak suretiyle ba\u011f\u0131ms\u0131z denetimin yasal d&uuml;zenlemelere uygun yap\u0131ld\u0131\u011f\u0131na dair kan\u0131t olu\u015fturur. Uygun ve yeterli bir \u015fekilde haz\u0131rlanm\u0131\u015f &ccedil;al\u0131\u015fma ka\u011f\u0131tlar\u0131 ba\u011f\u0131ms\u0131z denetim kalitesini art\u0131rarak g&ouml;zden ge&ccedil;irmenin, toplanan kan\u0131tlar\u0131n ve ba\u011f\u0131ms\u0131z denetim raporunun nihai hale getirilmeden\n<\/p>\n<p>\n\tde\u011ferlendirilmesine imkan verir. &Ccedil;al\u0131\u015fma ka\u011f\u0131tlar\u0131n\u0131n ba\u011f\u0131ms\u0131z denetim s&uuml;rerken haz\u0131rlanmas\u0131 zorunludur.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tHATA H\u0130LE VE USULS&Uuml;ZL&Uuml;K :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tHata, finanssal tablolarda kas\u0131t olmaks\u0131z\u0131n yap\u0131lan, bir tutar\u0131n veya bir a&ccedil;\u0131klaman\u0131n atlanmas\u0131 gibi yanl\u0131\u015fl\u0131klar\u0131 ifade eder.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tHile ve Usuls&uuml;zl&uuml;k; \u0130\u015fletme y&ouml;netimindekiler ile y&ouml;netimden sorumlu ki\u015filerin, i\u015fletme &ccedil;al\u0131\u015fanlar\u0131n\u0131n veya&nbsp; &uuml;&ccedil;&uuml;nc&uuml; \u015fah\u0131slar\u0131n kas\u0131tl\u0131 olarak adil veya yasal olmayan bir menfaat sa\u011flamak amac\u0131yla aldatma i&ccedil;eren davran\u0131\u015flarda bulunmalar\u0131n\u0131 ifade eder.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&Ouml;NEML\u0130L\u0130K :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\t&Ouml;nemlilik kavram\u0131, bilginin a&ccedil;\u0131klanmamas\u0131, yanl\u0131\u015f veya eksik a&ccedil;\u0131klanmas\u0131 nedeniyle finanssal tablolar\u0131 esas alarak karar veren finanssal tablo kullan\u0131c\u0131lar\u0131n\u0131n ekonomik kararlar\u0131n\u0131 etkileyebilecek hususlar\u0131 kapsar.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBA\u011eIMSIZ DENET\u0130M RAPORU TAR\u0130H\u0130 :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;inin g&ouml;r&uuml;\u015f&uuml;n&uuml; dayand\u0131rd\u0131\u011f\u0131 yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131n\u0131 elde etti\u011fi tarihten &ouml;nce olmamak ko\u015fuluyla, ba\u011f\u0131ms\u0131z denet&ccedil;inin finanssal tablolara ili\u015fkin raporu i&ccedil;in belirleyerek verdi\u011fi tarih,\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tB\u0130LAN&Ccedil;O TAR\u0130H\u0130&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denetime tabi finanssal tablolar\u0131n kapsad\u0131\u011f\u0131 d&ouml;nemin son g&uuml;n&uuml;n&uuml; (bilan&ccedil;onun d&uuml;zenlendi\u011fi tarihi)\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tB\u0130LAN&Ccedil;O TAR\u0130H\u0130NDEN SONRAK\u0130 OLAYLAR :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tBilan&ccedil;o tarihi ve ba\u011f\u0131ms\u0131z denetim raporu tarihi aras\u0131ndaki d&ouml;nemde ger&ccedil;ekle\u015fen olaylar ile ba\u011f\u0131ms\u0131z denetim raporu tarihinden sonra ortaya &ccedil;\u0131kan hususlar,\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tF\u0130NANSAL TABLOLARIN ONAYLANDI\u011eI TAR\u0130H :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\t\u0130\u015fletmenin yetkili organlar\u0131n\u0131n finanssal tablolar\u0131n dipnotlar da dahil olmak &uuml;zere tam set olarak haz\u0131rlad\u0131\u011f\u0131n\u0131 ve finanssal tablolara ili\u015fkin sorumluluklar\u0131 &uuml;stlendi\u011fini beyan etti\u011fi tarihi,\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tF\u0130NANSAL TABLOLARIN YAYINLANMA TAR\u0130H\u0130 :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denetim raporu ve ba\u011f\u0131ms\u0131z denetime tabi tutulan finanssal tablolar\u0131n &uuml;&ccedil;&uuml;nc&uuml; ki\u015filerin bilgisine sunuldu\u011fu tarih,\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBA\u011eIMSIZ DENET&Ccedil;\u0130N\u0130N SORUMLULU\u011eU.\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denetim raporunda, ba\u011f\u0131ms\u0131z denet&ccedil;inin sorumlulu\u011funun yap\u0131lan ba\u011f\u0131ms\u0131z denetime dayal\u0131 olarak finanssal tablolar hakk\u0131nda g&ouml;r&uuml;\u015f&uuml;n&uuml; bildirmek oldu\u011fu hususuna yer verilir.\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denetim raporunda , finanssal tablolar\u0131n haz\u0131rlanmas\u0131 ve d&uuml;r&uuml;st bir \u015fekilde sunumundan i\u015fletme y&ouml;netiminin sorumlu oldu\u011fu hususu yan\u0131nda ba\u011f\u0131ms\u0131z denet&ccedil;inin sorumlulu\u011funun,a&ccedil;\u0131klad\u0131\u011f\u0131 g&ouml;r&uuml;\u015fle ilgili oldu\u011fu belirtilir.Ba\u011f\u0131ms\u0131z denetim raporunda ba\u011f\u0131ms\u0131z denetimin ba\u011f\u0131ms\u0131z denetim standartlar\u0131na uygun bir \u015fekilde yap\u0131ld\u0131\u011f\u0131 hususu yer al\u0131r.Bu standartlar uyar\u0131nca ba\u011f\u0131ms\u0131z denet&ccedil;inin etik ko\u015fullara uydu\u011fu, ba\u011f\u0131ms\u0131z denetim &ccedil;al\u0131\u015fmas\u0131n\u0131 yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131t\u0131 elde etmek &uuml;zere planlayarak ger&ccedil;ekle\u015ftirdi\u011fi, bu &ccedil;er&ccedil;evede finanssal tablolar\u0131n &ouml;nemli yanl\u0131\u015fl\u0131k i&ccedil;erip i&ccedil;ermedi\u011fi hususlar\u0131na da ba\u011f\u0131ms\u0131z denetim raporunda yer verilir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tDENET\u0130M RAPORU :\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tBa\u011f\u0131ms\u0131z denet&ccedil;inin denetimin sonunda vard\u0131\u011f\u0131 mesleki yarg\u0131s\u0131na g&ouml;re,\n<\/p>\n<ul>\n<li>\n\t\tOlumlu G&ouml;r&uuml;\u015f Bildirme (\u015earts\u0131z)\n\t<\/li>\n<li>\n\t\t\u015eartl\u0131 G&ouml;r&uuml;\u015f Bildirme\n\t<\/li>\n<li>\n\t\tOlumsuz G&ouml;r&uuml;\u015f Bildirme\n\t<\/li>\n<li>\n\t\tG&ouml;r&uuml;\u015f Bildirmekten Ka&ccedil;\u0131nma\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tOlumlu G&ouml;r&uuml;\u015f Bildirme : S&ouml;z&nbsp; konusu edilen mali tablolar, t&uuml;m &ouml;nemli konularda \u015firketin mali durumunu, faaliyet sonu&ccedil;lar\u0131n\u0131 ve nakit ak\u0131\u015f\u0131n\u0131 genel kabul g&ouml;rm&uuml;\u015f muhasebe ilkelerine uygun olarak do\u011fru g&ouml;stermekte ise olumlu g&ouml;r&uuml;\u015f\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t\u015eartl\u0131 G&ouml;r&uuml;\u015f: \u015eartl\u0131 g&ouml;r&uuml;\u015f bildiren denetim raporu, mali tablolardaki bir kalemi ayr\u0131nt\u0131l\u0131 a&ccedil;\u0131klayarak, denet&ccedil;inin olumlu g&ouml;r&uuml;\u015f&uuml;nden bu kalem ayr\u0131l\u0131r. Bu durum da,\n<\/p>\n<ul>\n<li>\n\t\tSapma olan kalem kolayca belirlenebilir olmal\u0131\n\t<\/li>\n<li>\n\t\tMali Tablolar &uuml;zerindeki etkisi &ouml;l&ccedil;&uuml;lebilir olmal\u0131\n\t<\/li>\n<li>\n\t\tAnla\u015f\u0131labilir bir \u015fekilde a&ccedil;\u0131klanabilmeli\n\t<\/li>\n<\/ul>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tOlumsuz G&ouml;r&uuml;\u015f Bildirme: Finanssal Tablolar\u0131n sunumuyla ilgili olarak i\u015fletme y&ouml;netimiyle d&uuml;\u015f&uuml;len g&ouml;r&uuml;\u015f ayr\u0131l\u0131\u011f\u0131n\u0131n finanssal tablolara olan etkisinin &ouml;nemli ve yayg\u0131n oldu\u011fu durumlarda olumsuz g&ouml;r&uuml;\u015f verilir. Ba\u011f\u0131ms\u0131z denet&ccedil;inin i\u015fletme finanssal tablolar\u0131 hakk\u0131nda rapor etti\u011fi g&ouml;r&uuml;\u015f&uuml;, bu tablolar\u0131n, finanssal raporlama standartlar\u0131na uygun olarak ger&ccedil;e\u011fi d&uuml;r&uuml;st bir \u015fekilde yans\u0131tmad\u0131\u011f\u0131 y&ouml;n&uuml;ndedir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tG&ouml;r&uuml;\u015f Bildirmekten Ka&ccedil;\u0131nma : &Ccedil;al\u0131\u015fma alan\u0131ndaki s\u0131n\u0131rlaman\u0131n muhtemel etkisinin, ba\u011f\u0131ms\u0131z denet&ccedil;inin yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131t\u0131 elde edemeyece\u011fi ve g&ouml;r&uuml;\u015f bildiremeyece\u011fi kadar &ouml;nemli ve yayg\u0131n olmas\u0131 durumunda,ba\u011f\u0131ms\u0131z denetim raporunda g&ouml;r&uuml;\u015f bildirmekten ka&ccedil;\u0131n\u0131l\u0131r. Bu tip ba\u011f\u0131ms\u0131z denetim raporunda s\u0131n\u0131rlamaya ili\u015fkin bilgi verilir ve s&ouml;z konusu s\u0131n\u0131rlama olmasayd\u0131 finanssal tablolarda yap\u0131lmas\u0131 gerekli olabilecek muhtemel d&uuml;zeltmeler belirtilir.\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\tKAYNAKLAR&nbsp;&nbsp; :\n<\/p>\n<p>\n\t&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>\n\t1- Sermaye piyasas\u0131nda Ba\u011f\u0131ms\u0131z Denetim standartlar\u0131 Hakk\u0131nda Tebli\u011f (Seri X, No:22)\n<\/p>\n<p>\n\t2-T&uuml;rmob Ba\u011f\u0131ms\u0131z Denetim E\u011fitimi Ders Notlar\u0131\n<\/p>\n<p>\n\t3-Do&ccedil;. Dr. Lerzan Kavut Denetim(Muhasebe Denetimi) Raporlama ve Meslek Hukuku Dersi &Ouml;zet Notlar\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BA\u011eIMSIZ &nbsp;DENET\u0130MDE&nbsp; TANIMLAR &nbsp; DENET\u0130M&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; :&nbsp;&nbsp; &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;- Denetim 1)&nbsp;&nbsp;&nbsp; Bir ekonomik birim veya d&ouml;neme ait bilgilerin &ouml;nceden belirlenmi\u015f &ouml;l&ccedil;&uuml;tlere olan uygunluk derecesini ara\u015ft\u0131rmak ve bu konuda bir rapor d&uuml;zenlemek amac\u0131yla ba\u011f\u0131ms\u0131z bir uzman taraf\u0131ndan yap\u0131lan kan\u0131t toplama ve de\u011ferlendirme s&uuml;recidir. &nbsp; Denetim 2)&nbsp; \u0130\u015fletmelerin, y\u0131ll\u0131k finanssal&nbsp; tablo &nbsp;ve di\u011fer finanssal bilgilerin, finanssal raporlama standartlar\u0131na uygunlu\u011fu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[25,57],"tags":[61],"views":5065,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/297"}],"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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=297"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/297\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}