{"id":4888,"date":"2019-06-26T11:04:12","date_gmt":"2019-06-26T11:04:12","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=4888"},"modified":"2019-06-26T11:04:16","modified_gmt":"2019-06-26T11:04:16","slug":"kgk-2018-gozetim-faaliyetleri","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/kgk-2018-gozetim-faaliyetleri.html","title":{"rendered":"KGK 2018 G\u00f6zetim Faaliyetleri"},"content":{"rendered":"\n<p><strong>2018\nYILINDA KGK TARAFINDAN YAPILAN G\u00d6ZET\u0130M FAAL\u0130YETLER\u0130 <\/strong>\n<\/p>\n\n\n\n<p>(i)\nS\u00f6zle\u015fme Bildirimleri \u00dczerinde Y\u00fcr\u00fct\u00fclen G\u00f6zetim Faaliyetleri \n<\/p>\n\n\n\n<p>a.\nS\u00f6zle\u015fmelerin Zaman\u0131nda Bildirilip Bildirilmedi\u011finin Kontrol\u00fc \n<\/p>\n\n\n\n<p>b.\nS\u00f6zle\u015fmelerde Olu\u015fturulan Denetim Ekiplerinin Kontrol\u00fc\nS\u00f6zle\u015fmelerde olu\u015fturulan denetim ekipleri a\u015fa\u011f\u0131daki hususlar\ny\u00f6n\u00fcnden kontrol edilmektedir:<\/p>\n\n\n\n<ul><li>\n\tAs\u0131l\n\tve yedek denetim ekiplerinde g\u00f6revlendirilenlerin Kurumumuzca\n\tyetkilendirilmi\u015f denet\u00e7i olup olmad\u0131klar\u0131. \n\t\n\t<\/li><li>\n\tAs\u0131l\n\tve yedek denetim ekiplerinde sorumlu denet\u00e7i olarak\n\tg\u00f6revlendirilenlerin Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 28\u2019inci\n\tmaddesi \u00e7er\u00e7evesinde Kurumumuzca onaylam\u0131\u015f sorumlu denet\u00e7i olup\n\tolmad\u0131\u011f\u0131, \n\t\n\t<\/li><li>\n\tS\u00f6zle\u015fmelerin\n\tas\u0131l ve yedek denetim ekiplerinde g\u00f6revlendirilen denet\u00e7ilerin\n\tdenetim yapmaya yetkili olduklar\u0131 alanlar\u0131n, ilgili \u015firketin\n\tdenetimini kapsay\u0131p kapsamad\u0131\u011f\u0131, \n\t\n\t<\/li><li>\n\tDenetim\n\tekiplerinde g\u00f6revlendirilen denet\u00e7ilerde rotasyon s\u00fcrelerine\n\tuyulup uyulmad\u0131\u011f\u0131n\u0131n kontrol\u00fc, \n\t\n<\/li><\/ul>\n\n\n\n<p>c.\nDenetimlerin \u00dcstlenilmesinde Rotasyon S\u00fcrelerine Uyulup\nUyulmad\u0131\u011f\u0131n\u0131n Kontrol\u00fc \n<\/p>\n\n\n\n<p>\u00e7.\nKendi Ad\u0131na Denetim \u00dcstlenen Denet\u00e7inin Kendisi ile Bunlar\nTaraf\u0131ndan D\u00fczenlenen S\u00f6zle\u015fmelerin Denetim Ekiplerinde\nG\u00f6revlendirilenlerin Herhangi Bir Denetim Kurulu\u015funda Ortak,\nY\u00f6netici, Denet\u00e7i vb. Unvanlarla G\u00f6rev Al\u0131p Almad\u0131\u011f\u0131n\u0131n\nKontrol\u00fc \n<\/p>\n\n\n\n<p>d.\nDenetim M\u00fc\u015fterisine Defter Tutma Hizmetinin Verilip Verilmedi\u011finin\nKontrol\u00fc<\/p>\n\n\n\n<p>(ii)\nGelir Bildirimleri \u00dczerinde Y\u00fcr\u00fct\u00fclen G\u00f6zetim Faaliyetleri<\/p>\n\n\n\n<p>(iii)\nMesleki Sorumluluk Sigortas\u0131 Bildirimi \u00dczerinde Y\u00fcr\u00fct\u00fclen\nG\u00f6zetim Faaliyetleri \n<\/p>\n\n\n\n<p>(iv)\n\u015eeffafl\u0131k Raporlar\u0131 Bildirimleri \u00dczerinde Y\u00fcr\u00fct\u00fclen G\u00f6zetim\nFaaliyetleri \n<\/p>\n\n\n\n<p>(v)\nDenetim Raporu Bildirimleri \u00dczerinde Y\u00fcr\u00fct\u00fclen G\u00f6zetim\nFaaliyetleri \n<\/p>\n\n\n\n<p>(vi)\nBa\u011f\u0131ms\u0131z Denetim Yapt\u0131rma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn Yerine Getirilip\nGetirilmedi\u011fi Hakk\u0131nda Y\u00fcr\u00fct\u00fclen G\u00f6zetim Faaliyetleri \n<\/p>\n\n\n\n<p>Ba\u011f\u0131ms\u0131z\nDenetime Tabi \u015eirketlerin Belirlenmesine Dair Karar uyar\u0131nca 2017\nhesap d\u00f6neminde denetime tabi oldu\u011fu de\u011ferlendirilen \u015firketlerle\nilgili olarak ba\u015flat\u0131lan g\u00f6zetim s\u00fcreci tamamlanarak, an\u0131lan\nhesap d\u00f6neminde denetime tabi olmas\u0131na ra\u011fmen bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\nyerine getirmeyen \u015firketler gerekli de\u011ferlendirmelerin yap\u0131lmas\u0131\namac\u0131yla Ticaret Bakanl\u0131\u011f\u0131na bildirilmi\u015ftir. Ayr\u0131ca bu\n\u015firketler denetime tabi olma nedenlerine g\u00f6re grupland\u0131r\u0131larak,\nilgili \u015firketin vergi kimlik numaras\u0131 \u00fczerinden sorgulama\nyap\u0131labilecek haliyle Kurumumuz internet sitesinde yay\u0131mlanm\u0131\u015ft\u0131r.\n2018 hesap d\u00f6neminde denetime tabi oldu\u011fu de\u011ferlendirilen bu\n\u015firketler hakk\u0131nda y\u00fcr\u00fct\u00fclen g\u00f6zetim s\u00fcreci devam etmektedir.<\/p>\n\n\n\n<p><strong>2019\nYILINA \u0130L\u0130\u015eK\u0130N \u00d6NCEL\u0130KL\u0130 BAZI HEDEFLER A\u015eA\u011eIDAK\u0130 G\u0130B\u0130\nSIRALANMI\u015eTIR; <\/strong>\n<\/p>\n\n\n\n<ul><li>\n\t\u0130\u015fletmelerin\n\tticari defterlerinin ticari k\u00e2ra ula\u015f\u0131lacak \u015fekilde tutulmas\u0131n\u0131\n\tsa\u011flamak amac\u0131yla gerekli \u00e7al\u0131\u015fmalar\u0131 yapmak. \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tBilan\u00e7o\n\tusul\u00fcne g\u00f6re defter tutan te\u015febb\u00fcs ve i\u015fletmelerin finansal\n\tdurumunu ve faaliyet sonu\u00e7lar\u0131n\u0131 sa\u011fl\u0131kl\u0131 ve g\u00fcvenilir bir\n\tbi\u00e7imde ge\u00e7erli finansal raporlama \u00e7er\u00e7evesine g\u00f6re izlemesini\n\tve finansal tablolar\u0131n\u0131 ge\u00e7erli finansal raporlama \u00e7er\u00e7evesine\n\tuygun olarak haz\u0131rlamas\u0131n\u0131 sa\u011flayan Finansal Raporlama\n\tStandartlar\u0131na Uygun Hesap Plan\u0131 olu\u015fturmak. \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tBa\u011f\u0131ms\u0131z\n\tdenetime t\u00e2bi olmayan ve TFRS\u2019ler ile BOB\u0130 FRS\u2019yi uygulamayan\n\tk\u00fc\u00e7\u00fck ve mikro i\u015fletmelerin finansal tablolar\u0131n\u0131 haz\u0131rlarken\n\tuygulayacaklar\u0131 finansal raporlama \u00e7er\u00e7evesini mevzuat\u0131m\u0131za\n\tkazand\u0131rmak. \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tDenet\u00e7iler\n\tve denetim kurulu\u015flar\u0131 taraf\u0131ndan Kurumumuza bildirilen ba\u011f\u0131ms\u0131z\n\tdenetim raporu ekinde yer alan finansal tablolar\u0131n analize uygun\n\tbir \u015fekilde elektronik ortamda temin edilmesine y\u00f6nelik \u00e7al\u0131\u015fmalar\n\tyapmak. \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tKurumumuz\n\ttaraf\u0131ndan yap\u0131lacak \u00e7al\u0131\u015fmalar ve d\u00fczenlenecek programlar ile\n\tkat\u0131l\u0131m sa\u011flanacak programlar sayesinde, Kurumu ve \u00dclkemizi\n\tfinansal raporlama ve muhasebe standartlar\u0131 konusunda uluslararas\u0131\n\talanda daha etkin ve g\u00fc\u00e7l\u00fc bir konuma getirmek\n\t<\/li><li>\n\tGelir\n\t\u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ve Ticaret Bakanl\u0131\u011f\u0131 ile imzalanan veri\n\tpayla\u015f\u0131m protokolleri kapsam\u0131nda web servis entegrasyonlar\u0131n\u0131n\n\ttamamlanmas\u0131, \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tS\u00f6zle\u015fme\n\tBilgi Giri\u015f Portal\u0131n\u0131n raporlama sayfalar\u0131nda performans\n\tgeli\u015ftirmeye y\u00f6nelik \u00e7al\u0131\u015fmalar\u0131n yap\u0131lmas\u0131, \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tFinansal\n\traporlama standartlar\u0131na uygun olarak d\u00fczenlenecek finansal\n\ttablolar\u0131n; analiz edilebilir, sorgulanabilir, kar\u015f\u0131la\u015ft\u0131r\u0131labilir\n\tbir formatta al\u0131nabilmesini sa\u011flayacak sisteme ili\u015fkin geli\u015ftirme\n\t\u00e7al\u0131\u015fmas\u0131na devam edilmesi, \n\t\n<\/li><\/ul>\n\n\n\n<ul><li>\n\tBa\u011f\u0131ms\u0131z\n\tDenet\u00e7ilik S\u0131nav Ba\u015fvurusu ve S\u0131nav Giri\u015f Belgesi D\u00f6k\u00fcm\u00fc\n\thizmetinin e-Devlet Kap\u0131s\u0131 \u00fczerinden sunulmas\u0131\n<\/li><\/ul>\n\n\n\n<p>\u00dcyelerimizin\n\u00e7al\u0131\u015fmalar\u0131nda KGK\u2019 n\u0131n yukar\u0131daki esaslar\u0131n\u0131 ve\nhedeflerini dikkate almalar\u0131n\u0131 \u00f6neririz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2018 YILINDA KGK TARAFINDAN YAPILAN G\u00d6ZET\u0130M FAAL\u0130YETLER\u0130 (i) S\u00f6zle\u015fme Bildirimleri \u00dczerinde Y\u00fcr\u00fct\u00fclen G\u00f6zetim Faaliyetleri a. S\u00f6zle\u015fmelerin Zaman\u0131nda Bildirilip Bildirilmedi\u011finin Kontrol\u00fc b. S\u00f6zle\u015fmelerde Olu\u015fturulan Denetim Ekiplerinin Kontrol\u00fc S\u00f6zle\u015fmelerde olu\u015fturulan denetim ekipleri a\u015fa\u011f\u0131daki hususlar y\u00f6n\u00fcnden kontrol edilmektedir: As\u0131l ve yedek denetim ekiplerinde g\u00f6revlendirilenlerin Kurumumuzca yetkilendirilmi\u015f denet\u00e7i olup olmad\u0131klar\u0131. As\u0131l ve yedek denetim ekiplerinde sorumlu denet\u00e7i olarak g\u00f6revlendirilenlerin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4889,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1],"tags":[],"views":747,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4888"}],"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=4888"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4888\/revisions"}],"predecessor-version":[{"id":4890,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4888\/revisions\/4890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/4889"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=4888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=4888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=4888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}