{"id":3971,"date":"2018-01-08T20:36:25","date_gmt":"2018-01-08T20:36:25","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3971"},"modified":"2018-01-08T20:36:25","modified_gmt":"2018-01-08T20:36:25","slug":"05-ocak-2018-resmi-gazete-duyuru","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/05-ocak-2018-resmi-gazete-duyuru.html","title":{"rendered":"05 Ocak 2018 Resmi Gazete Duyuru"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>5 Ocak 2018 CUMA Resm\u00ee Gazete Say\u0131 : 30292<\/strong><br \/>\n<strong>Y\u00d6NETMEL\u0130K<\/strong><br \/>\n<strong>G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131ndan:<\/strong><br \/>\n<strong>TARIMSAL \u00dcRET\u0130C\u0130 B\u0130RL\u0130KLER\u0130 \u0130LE TARIMSAL \u00dcRET\u0130C\u0130 MERKEZ<\/strong><br \/>\n<strong>B\u0130RL\u0130KLER\u0130N\u0130N DENETLENMES\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE<\/strong><br \/>\n<strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n<p>MADDE 1 \u2013 1\/5\/2007 tarihli ve 26509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tar\u0131msal \u00dcretici Birlikleri ile Tar\u0131msal \u00dcretici Merkez Birliklerinin Denetlenmesi Hakk\u0131nda Y\u00f6netmeli\u011fin 2 nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 2 \u2013 (1) Bu Y\u00f6netmelik, tar\u0131msal \u00fcretici birlikleri ile tar\u0131msal \u00fcretici merkez birliklerinin mal\u00ee ve teknik olarak denetlenmesine, mal\u00ee y\u00f6nden denetim yapacak olan ba\u011f\u0131ms\u0131z denet\u00e7i veya ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n yapaca\u011f\u0131 denetim sonucunda haz\u0131rlayacaklar\u0131 raporlara ili\u015fkin usul ve esaslar\u0131 kapsar.\u201d<br \/>\nMADDE 2 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 4 \u2013 (1) Bu Y\u00f6netmelikte ge\u00e7en;<br \/>\na) Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi: 26\/12\/2012 tarihli ve 28509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fini,<br \/>\nb) Ba\u011f\u0131ms\u0131z mal\u00ee denetim: Kanunun 18 inci maddesi uyar\u0131nca, finansal tablo ve di\u011fer finansal bilgilerin, finansal raporlama standartlar\u0131na uygunlu\u011fu ve do\u011frulu\u011fu hususunda, makul g\u00fcvence sa\u011flayacak yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131n\u0131n elde edilmesi amac\u0131yla denetim standartlar\u0131nda \u00f6ng\u00f6r\u00fclen gerekli ba\u011f\u0131ms\u0131z denetim tekniklerinin uygulanarak defter, kay\u0131t ve belgeler \u00fczerinden denetlenmesi ve de\u011ferlendirilerek rapora ba\u011flanmas\u0131n\u0131,<br \/>\nc) Bakanl\u0131k: G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131n\u0131,<br \/>\n\u00e7) Denetlenen birlik: Kanuna g\u00f6re kurulan ve bu Y\u00f6netmelik h\u00fck\u00fcmleri uyar\u0131nca ba\u011f\u0131ms\u0131z mal\u00ee denetim yapt\u0131rmak zorunda olan tar\u0131msal \u00fcretici birlikleri veya merkez birliklerini,<br \/>\nd) Genel M\u00fcd\u00fcrl\u00fck: Tar\u0131m Reformu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<br \/>\ne) Genel M\u00fcd\u00fcrl\u00fck Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131: Tar\u0131m Reformu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131n\u0131,<br \/>\nf) \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc: \u0130l G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<br \/>\ng) Kanun: 29\/6\/2004 tarihli ve 5200 say\u0131l\u0131 Tar\u0131msal \u00dcretici Birlikleri Kanununu,<br \/>\n\u011f) Teknik denetim: Merkez birliklerinin, Genel M\u00fcd\u00fcrl\u00fck\u00e7e g\u00f6revlendirilmi\u015f uzman personel taraf\u0131ndan Kanunda belirtilen g\u00f6revleri do\u011frultusunda teknik y\u00f6nden yap\u0131lan incelemeyi, ara\u015ft\u0131rmay\u0131, rapor haz\u0131rlamay\u0131 ve yerine getirilmesi veya al\u0131nmas\u0131 gereken tedbirleri kapsayan denetimi,<br \/>\nifade eder.<br \/>\n(2) Bu Y\u00f6netmelikte yer alan denetim ve muhasebeye ili\u015fkin ifadeler aksi ifade edilmedik\u00e7e Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011findeki anlamlar\u0131 ile kullan\u0131lm\u0131\u015ft\u0131r.\u201d<br \/>\nMADDE 3 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201c(1) Ba\u011f\u0131ms\u0131z mal\u00ee denetim; ba\u011f\u0131ms\u0131z denet\u00e7iler veya ba\u011f\u0131ms\u0131z denetim kurulu\u015fu taraf\u0131ndan, denetlenen birli\u011fin finansal tablo ve di\u011fer finansal bilgilerinin, B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131na uygunlu\u011fu ve do\u011frulu\u011fu hususunda, makul g\u00fcvence sa\u011flayacak yeterli ve uygun ba\u011f\u0131ms\u0131z denetim kan\u0131tlar\u0131n\u0131n elde edilmesi amac\u0131yla denetim standartlar\u0131nda \u00f6ng\u00f6r\u00fclen gerekli ba\u011f\u0131ms\u0131z denetim tekniklerinin uygulanarak birli\u011fin defter, kay\u0131t ve belgeler \u00fczerinden denetlenmesi ve de\u011ferlendirilerek rapora ba\u011flanmas\u0131d\u0131r.\u201d<br \/>\nMADDE 4 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cBa\u011f\u0131ms\u0131z mali denetim yapacak ba\u011f\u0131ms\u0131z denet\u00e7iler ve ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n belirlenmesi<br \/>\nMADDE 6 \u2013 (1) Bu Y\u00f6netmelik kapsam\u0131nda, birliklerin ve merkez birliklerinin ba\u011f\u0131ms\u0131z mal\u00ee denetimi, ba\u011f\u0131ms\u0131z denet\u00e7iler veya ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 taraf\u0131ndan yap\u0131l\u0131r.\u201d<br \/>\nMADDE 5 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 7 nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 7 \u2013 (1) Bu Y\u00f6netmelik kapsam\u0131nda ba\u011f\u0131ms\u0131z mal\u00ee denetim yapt\u0131racak birlik veya merkez birli\u011fi, bu Y\u00f6netmelik ve Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011findeki h\u00fck\u00fcmlere uygun olarak ba\u011f\u0131ms\u0131z denet\u00e7i veya ba\u011f\u0131ms\u0131z denetim kurulu\u015fuyla ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesi imzalar. Ba\u011f\u0131ms\u0131z mal\u00ee denetim s\u00f6zle\u015fmesiyle ilgili di\u011fer hususlar a\u015fa\u011f\u0131da belirtilmi\u015ftir:<br \/>\na) Hesap d\u00f6nemi i\u00e7inde faaliyete ge\u00e7en birlik veya merkez birlikleri, ba\u011f\u0131ms\u0131z mal\u00ee denetim yapt\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne takip eden hesap d\u00f6neminden itibaren d\u00e2hil olur. Faaliyete yeni ba\u015flayan birliklerin veya merkez birliklerinin yap\u0131lan ilk ba\u011f\u0131ms\u0131z mal\u00ee denetiminde faaliyete ba\u015flan\u0131ld\u0131\u011f\u0131 h\u00e2lde denetlenmemi\u015f d\u00f6nem i\u015flemleri de denetim kapsam\u0131na al\u0131n\u0131r.<br \/>\nb) Denetlenen birlik, genel kurula sunulacak ba\u011f\u0131ms\u0131z mal\u00ee denetim raporunun haz\u0131rlanmas\u0131 i\u00e7in, yeni hesap d\u00f6neminin ba\u015flamas\u0131ndan en az bir ay \u00f6ncesine kadar ba\u011f\u0131ms\u0131z denet\u00e7i ya da ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131ndan biriyle s\u00f6zle\u015fme imzalamak zorundad\u0131r. \u0130mzalanan ba\u011f\u0131ms\u0131z mali denetim s\u00f6zle\u015fmesinin bir \u00f6rne\u011fi, birlikler taraf\u0131ndan \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, merkez birlikleri taraf\u0131ndan da Genel M\u00fcd\u00fcrl\u00fc\u011fe ve Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi kapsam\u0131ndaki bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc uyar\u0131nca denetimi \u00fcstlenenler taraf\u0131ndan Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumuna g\u00f6nderilir.<br \/>\nc) Denetimi \u00fcstlenen; denetim s\u00fcrecini olumlu veya olumsuz etkileyebilecek hususlarda veya ba\u011f\u0131ms\u0131z denet\u00e7i veya ba\u011f\u0131ms\u0131z denetim kurulu\u015fu de\u011fi\u015fikli\u011finin nedenleriyle ilgili olarak \u00f6nceki d\u00f6nemlerde denetimi \u00fcstlenenlerden bilgi talep edebilir. \u00d6nceki d\u00f6nemlerde denetimi \u00fcstlenenler, bu kapsamda kendilerinden talep edilen bilgi ve belgeleri vermek zorundad\u0131r.<br \/>\n(2) Denetim s\u00f6zle\u015fmelerinde asgar\u00ee olarak a\u015fa\u011f\u0131daki unsurlar\u0131n bulunmas\u0131 zorunludur:<br \/>\na) Denetimin amac\u0131, kapsam\u0131 ve d\u00f6nemi ile varsa \u00f6zel nedenleri.<br \/>\nb) Denetim konusu ve k\u0131stas\u0131.<br \/>\nc) Taraflar\u0131n sorumluluklar\u0131.<br \/>\n\u00e7) Denetimin T\u00fcrkiye Denetim Standartlar\u0131na ve ilgili mevzuata uygun olarak y\u00fcr\u00fct\u00fclece\u011fi ve tamamlanaca\u011f\u0131 hususuna yer veren h\u00fck\u00fcm.<br \/>\nd) Denetimle ilgili olarak istenen her t\u00fcrl\u00fc kay\u0131t, dok\u00fcman ve di\u011fer bilgilere s\u0131n\u0131rs\u0131z bir \u015fekilde eri\u015fimin sa\u011flanaca\u011f\u0131na yer veren h\u00fck\u00fcm.<br \/>\ne) Denetim ekibinde yer alan denet\u00e7ilerin, yedekleri de d\u00e2hil olmak \u00fczere isim ve unvanlar\u0131, \u00f6ng\u00f6r\u00fclen \u00e7al\u0131\u015fma s\u00fcreleri ve her biri i\u00e7in uygun g\u00f6r\u00fclen \u00fccret tutar\u0131n\u0131n ayr\u0131nt\u0131l\u0131 d\u00f6k\u00fcm\u00fc ile toplam denetim \u00fccreti.<br \/>\nf) Sorumlu denet\u00e7i ve yede\u011finin denetim raporunu ba\u011f\u0131ms\u0131z denetim kurulu\u015fu ad\u0131na imzalamaya yetkili oldu\u011funa ili\u015fkin h\u00fck\u00fcm.<br \/>\ng) Denetimin ba\u015flang\u0131\u00e7 ve biti\u015f tarihleri ile raporun teslim tarihi.<br \/>\n\u011f) Mesleki sorumluluk sigortas\u0131 yap\u0131laca\u011f\u0131na ili\u015fkin h\u00fck\u00fcm.<br \/>\nh) Denetlenen birli\u011fin, rapor tarihinden sonra ancak finansal tablolar\u0131n veya y\u0131ll\u0131k faaliyet raporunun ilan tarihinden \u00f6nce ger\u00e7ekle\u015fen ve bunlar\u0131 etkileyecek olaylardan denet\u00e7iyi haberdar etmekle y\u00fck\u00fcml\u00fc oldu\u011fu.<br \/>\n\u0131) S\u00f6zle\u015fmenin ancak ilgili mevzuat uyar\u0131nca feshedilebilece\u011fine ili\u015fkin h\u00fck\u00fcm.\u201d<br \/>\nMADDE 6 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendinde yer alan \u201cyeminli mal\u00ee m\u00fc\u015favirden\u201d ibaresi \u201cba\u011f\u0131ms\u0131z denet\u00e7iden\u201d, (e) bendindeki \u201cyeminli mal\u00ee m\u00fc\u015favir\u201d ibaresi \u201cba\u011f\u0131ms\u0131z denet\u00e7i\u201d, ikinci f\u0131kras\u0131ndaki \u201cyeminli mal\u00ee m\u00fc\u015favirler\u201d ibaresi \u201cba\u011f\u0131ms\u0131z denet\u00e7i\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<br \/>\nMADDE 7 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 9 \u2013 (1) Bu Y\u00f6netmelikte belirlenen yasaklara, denetim ilke ve kurallar\u0131na ve T\u00fcrkiye Denetim Standartlar\u0131na uymayan veya d\u00fczenlenen raporlar\u0131n ger\u00e7e\u011fe ayk\u0131r\u0131, eksik, yanl\u0131\u015f, yan\u0131lt\u0131c\u0131, tarafl\u0131 olmas\u0131 h\u00e2linde denetlenen birlik y\u00f6netim kurulunca Genel M\u00fcd\u00fcrl\u00fc\u011fe bilgi verilmek suretiyle veya s\u00f6z konusu durumun tespiti halinde Genel M\u00fcd\u00fcrl\u00fck\u00e7e re\u2019sen tevsik edici evrak\u0131 ile birlikte, de\u011ferlendirilmek \u00fczere Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumuna bildirilir. Ayr\u0131ca durumun Kanun ve di\u011fer ilgili mevzuat uyar\u0131nca su\u00e7 te\u015fkil etmesi durumunda Genel M\u00fcd\u00fcrl\u00fck savc\u0131l\u0131\u011fa su\u00e7 duyurusunda bulunur.<br \/>\n(2) Denetimi \u00fcstlenen ile bu Y\u00f6netmelik kapsam\u0131nda denetim yapt\u0131rmak zorunda olan denetlenen birlik tek tarafl\u0131 ya da anla\u015farak ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesini feshedemez. Ancak Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 22 ncimaddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 ve 29 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen durumlarda, bu f\u0131kra h\u00fckm\u00fc uygulanmaz.<br \/>\n(3) Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 22 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 ve 29 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen durumlarda ayr\u0131ca durumu Genel M\u00fcd\u00fcrl\u00fc\u011fe bildirmek kayd\u0131yla ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesi feshedilebilir. Bu durumda, denetimi \u00fcstlenenlerde bulunan, denetlenen birli\u011fe ait defter ve belgeler ile gerekli t\u00fcm bilgiler ve di\u011fer evrak, s\u00f6zle\u015fme imzalanarak yerine ge\u00e7ecek olan ba\u011f\u0131ms\u0131z denet\u00e7i veya ba\u011f\u0131ms\u0131z denetim kurulu\u015funa devredilmek \u00fczere birlikler i\u00e7in \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, merkez birlikleri i\u00e7in ise Genel M\u00fcd\u00fcrl\u00fc\u011fe verilir.\u201d<br \/>\nMADDE 8 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 10 \u2013 (1) Ba\u011f\u0131ms\u0131z mal\u00ee denetim sonucunda d\u00fczenlenen ba\u011f\u0131ms\u0131z mal\u00ee denetim raporlar\u0131, denet\u00e7i taraf\u0131ndan denetlenenin y\u00f6netim kuruluna teslim edilir, faaliyet ve hesaplar\u0131n de\u011ferlendirilmesine katk\u0131 sa\u011flamak \u00fczere genel kurula sunulur. Ara d\u00f6nemler itibar\u0131yla yap\u0131lan iste\u011fe ba\u011fl\u0131 ya da \u00f6zel ba\u011f\u0131ms\u0131z mal\u00ee denetim sonucunda d\u00fczenlenen ba\u011f\u0131ms\u0131z mal\u00ee denetim raporlar\u0131, denetimin bitti\u011fi tarihi takip eden 10 i\u015fg\u00fcn\u00fc i\u00e7inde, denet\u00e7i taraf\u0131ndan iadeli taahh\u00fctl\u00fc mektupla g\u00f6nderilir ya da elden teslim edilir. Teslimat\u0131n yap\u0131laca\u011f\u0131 yer, birlikler i\u00e7in \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc, merkez birlikleri i\u00e7in Genel M\u00fcd\u00fcrl\u00fck Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131d\u0131r.<br \/>\n(2) Denetimi \u00fcstlenen taraf\u0131ndan yap\u0131lan denetimin ge\u00e7erli olabilmesi i\u00e7in bu Y\u00f6netmelikte belirtilen ilke, usul, esaslar ve ilgili mevzuata uygun olarak yap\u0131lm\u0131\u015f olmas\u0131 zorunludur. Ba\u011f\u0131ms\u0131z mali denetimde konusu su\u00e7 te\u015fkil etmeyen ancak d\u00fczeltilmesi veya giderilmesi istenen hususlar\u0131n yerine getirilip getirilmedi\u011finin takibi denetleyen taraf\u0131ndan yap\u0131l\u0131r ve yap\u0131lmas\u0131 istenen husus ile neticesi birlikler i\u00e7in \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, merkez birlikleri i\u00e7in Genel M\u00fcd\u00fcrl\u00fck Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131na bildirilir. \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan birliklere ait zorunlu ba\u011f\u0131ms\u0131z mali denetim raporlar\u0131nda su\u00e7 te\u015fkil eden fiiller g\u00f6r\u00fclmesi halinde, bu fiilleri a\u00e7\u0131klayan \u00f6n inceleme raporu \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan d\u00fczenlenerek ilgili ba\u011f\u0131ms\u0131z mal\u00ee denetim raporu ve belgeleriyle birlikte Genel M\u00fcd\u00fcrl\u00fck Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilir. Bunlar, Genel M\u00fcd\u00fcrl\u00fck Kontrol\u00f6rler Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan de\u011ferlendirme veya denetime tabi tutularak neticesine g\u00f6re Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan i\u015flem tesis edilir.<br \/>\n(3) Ba\u011f\u0131ms\u0131z mal\u00ee denetim raporu, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan belirlenen ilke ve standartlara uygun haz\u0131rlan\u0131r. Bununla birlikte raporun Mevzuattan Kaynaklanan Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin Rapor b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki hususlara mutlaka yer verilir:<br \/>\na) Ba\u011f\u0131ms\u0131z mal\u00ee denetim raporunda denetlenen birli\u011fin k\u00e2r\/zarar durumu nedenleriyle birlikte ortaya konur. E\u011fer zarar varsa zarar\u0131n sebepleri ile ilgili g\u00f6r\u00fc\u015flere yer verilmesi, birli\u011fin bor\u00e7lar\u0131 ve ald\u0131ysa kredi \u00f6demelerine ili\u015fkin bilgilerin yer almas\u0131 gerekir.<br \/>\nb) Genel kurul ve denetleme kurulu taraf\u0131ndan gerekli g\u00f6r\u00fclen konulara ba\u011f\u0131ms\u0131z mal\u00ee denetim raporunda yer verilmesi zorunludur.<br \/>\nc) Yasal muhasebe defterlerinin a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f tasdiklerini yapan noterin ismi, tasdik tarih ve say\u0131lar\u0131 ba\u011f\u0131ms\u0131z mal\u00ee denetim raporunda belirtilir. Tasdiklerin s\u00fcresinde ya da hi\u00e7 yapt\u0131r\u0131lmam\u0131\u015f olmas\u0131 durumunda, bu husus da ayr\u0131ca belirtilir.<br \/>\n(4) Genel M\u00fcd\u00fcrl\u00fck, ba\u011f\u0131ms\u0131z mal\u00ee denetim raporunun Mevzuattan Kaynaklanan Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fcklere \u0130li\u015fkin Rapor b\u00f6l\u00fcm\u00fcnde yer verilecek hususlarda de\u011fi\u015fiklik yapmaya yetkilidir.<br \/>\n(5) Ba\u011f\u0131ms\u0131z mal\u00ee denetim raporu, ba\u011f\u0131ms\u0131z denet\u00e7i veya ba\u011f\u0131ms\u0131z denetim kurulu\u015fu ad\u0131na imzalamaya yetkili ve ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesinde ismi ge\u00e7en sorumlu denet\u00e7i taraf\u0131ndan imzalanmas\u0131 ile kesinle\u015fir.\u201d<br \/>\nMADDE 9 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<br \/>\n\u201cMADDE 12 \u2013 (1) Bu Y\u00f6netmelikte h\u00fck\u00fcm bulunmayan hususlarda, Tar\u0131msal \u00dcretici Birlikleri Kanunu ve Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri uygulan\u0131r.\u201d<br \/>\nMADDE 10 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<br \/>\n\u201cEski s\u00f6zle\u015fmelerin durumu<br \/>\nGE\u00c7\u0130C\u0130 MADDE 1 \u2013 (1) Bu maddeyi ihdas eden Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce ba\u011f\u0131ms\u0131z denet\u00e7i yetkisini haiz yeminli mal\u00ee m\u00fc\u015favirler veya ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 ile yap\u0131lan s\u00f6zle\u015fmeler, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren \u00fc\u00e7 ay i\u00e7erisinde bu maddeyi ihdas eden Y\u00f6netmeli\u011fe g\u00f6re yenilenmesi \u015fart\u0131 ile ge\u00e7erlidir.<br \/>\n(2) Birinci f\u0131krada belirlenen s\u00fcre i\u00e7inde bu maddeyi ihdas eden Y\u00f6netmeli\u011fe g\u00f6re yenilenmeyen veya ba\u011f\u0131ms\u0131z denetim siciline kay\u0131tl\u0131 olmayan yeminli mali m\u00fc\u015favirler ile yap\u0131lan s\u00f6zle\u015fmeler ge\u00e7ersizdir.\u201d<br \/>\nMADDE 11 \u2013 Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<br \/>\nMADDE 12 \u2013 Bu Y\u00f6netmelik h\u00fck\u00fcmlerini G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<p>Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete&#8217;nin<br \/>\nTarihi Say\u0131s\u0131<br \/>\n1\/5\/2007 26509<br \/>\nY\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete&#8217;nin<br \/>\nTarihi Say\u0131s\u0131<br \/>\n1- 4\/7\/2012 28343<br \/>\n2- 24\/5\/2015 29365<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5 Ocak 2018 CUMA Resm\u00ee Gazete Say\u0131 : 30292 Y\u00d6NETMEL\u0130K G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131ndan: TARIMSAL \u00dcRET\u0130C\u0130 B\u0130RL\u0130KLER\u0130 \u0130LE TARIMSAL \u00dcRET\u0130C\u0130 MERKEZ B\u0130RL\u0130KLER\u0130N\u0130N DENETLENMES\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 1\/5\/2007 tarihli ve 26509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tar\u0131msal \u00dcretici Birlikleri ile Tar\u0131msal \u00dcretici Merkez Birliklerinin Denetlenmesi Hakk\u0131nda Y\u00f6netmeli\u011fin 2 nci maddesi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1116,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3971"}],"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=3971"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3971\/revisions"}],"predecessor-version":[{"id":3972,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3971\/revisions\/3972"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3928"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}