{"id":5297,"date":"2019-12-19T13:49:40","date_gmt":"2019-12-19T13:49:40","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=5297"},"modified":"2019-12-19T13:50:28","modified_gmt":"2019-12-19T13:50:28","slug":"bagimsiz-denetim-yaptirmamanin-sonuclari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetim-yaptirmamanin-sonuclari.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Yapt\u0131rmaman\u0131n Sonu\u00e7lar\u0131"},"content":{"rendered":"\n<p style=\"background-color:#152e3c\" class=\"has-text-color has-background has-text-align-center has-very-light-gray-color\"><strong> 6102 Say\u0131l\u0131 TTK\u2019n\u0131n denetime ili\u015fkin h\u00fck\u00fcmlerine g\u00f6re ba\u011f\u0131ms\u0131z denetim yapt\u0131rmaman\u0131n sonu\u00e7lar\u0131 a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/strong><\/p>\n\n\n\n<p><br> 1- Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011fini, denetimden ge\u00e7mi\u015f ise denet\u00e7i g\u00f6r\u00fc\u015f\u00fcn\u00fc ilgili finansal tablonun ba\u015fl\u0131\u011f\u0131nda a\u00e7\u0131k\u00e7a belirtmek zorundad\u0131r. Bu h\u00fck\u00fcm, y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7in de uygulan\u0131r. Denetime tabi oldu\u011fu h\u00e2lde, denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu, d\u00fczenlenmemi\u015f h\u00fckm\u00fcndedir (TTK Md. 397\/2).<br> <\/p>\n\n\n\n<p>2- Finansal tablolar\u0131n d\u00fczenlenmemi\u015f say\u0131lmas\u0131, bu tablolar\u0131n genel kurul taraf\u0131ndan incelenmesi, tart\u0131\u015f\u0131lmas\u0131 be ibras\u0131 s\u00f6z konusu olmaz.<br> <\/p>\n\n\n\n<p>3- Finansal tablolar\u0131n d\u00fczenlenmemi\u015f say\u0131lmas\u0131 \u015firketin;<br> a- Kar da\u011f\u0131tmas\u0131na,<br> b- Sermaye art\u0131rmas\u0131na,<br> c- Sermaye azaltmas\u0131na,<br> Engel olur.<br> <\/p>\n\n\n\n<p>4- Finansman sa\u011flayan \u015firketlere mali tablolar sunulamaz. Bu durum kredilendirmeyi etkiler. Mali tablolar\u0131 YMM ve SMMM\u2019ler taraf\u0131ndan onaylanamaz.<br> <\/p>\n\n\n\n<p>5- Denet\u00e7i se\u00e7ilmemesinden do\u011facak zararlardan y\u00f6netim kurulu sorumlu olur. <br> <\/p>\n\n\n\n<p>6- Se\u00e7ilen denet\u00e7inin ba\u011f\u0131ms\u0131z denetime tabi \u015firketlere ait internet siteleri \u00fczerinden duyurulmamas\u0131 durumunda T\u00fcrk Ticaret Kanunun 562. maddesinin 12. bendi gere\u011fi 1524. maddede \u00f6ng\u00f6r\u00fclen internet sitesini olu\u015fturmayan \u015firketlerin y\u00f6netim organ\u0131 \u00fcyeleri, y\u00fcz g\u00fcnden \u00fc\u00e7y\u00fcz g\u00fcne kadar adli para cezas\u0131yla cezaland\u0131r\u0131l\u0131r <\/p>\n\n\n\n<p class=\"has-text-color has-background has-text-align-center has-very-light-gray-color has-vivid-red-background-color\"><strong>(Para cezas\u0131 g\u00fcnl\u00fck 20 TL -100 TL olup 300 g\u00fcn i\u00e7in 6.000 TL \u2013 30.000 TL dir -TCK Md. 52\/1-2).<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>6102 Say\u0131l\u0131 TTK\u2019n\u0131n denetime ili\u015fkin h\u00fck\u00fcmlerine g\u00f6re ba\u011f\u0131ms\u0131z denetim yapt\u0131rmaman\u0131n sonu\u00e7lar\u0131 a\u015fa\u011f\u0131da belirtilmi\u015ftir. 1- Denetime tabi olanlar, haz\u0131rlanm\u0131\u015f olan finansal tablolar\u0131n\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011fini, denetimden ge\u00e7mi\u015f ise denet\u00e7i g\u00f6r\u00fc\u015f\u00fcn\u00fc ilgili finansal tablonun ba\u015fl\u0131\u011f\u0131nda a\u00e7\u0131k\u00e7a belirtmek zorundad\u0131r. Bu h\u00fck\u00fcm, y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7in de uygulan\u0131r. Denetime tabi oldu\u011fu h\u00e2lde, denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5298,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[37,1,8],"tags":[],"views":1506,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5297"}],"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=5297"}],"version-history":[{"count":2,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5297\/revisions"}],"predecessor-version":[{"id":5300,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/5297\/revisions\/5300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/5298"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=5297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=5297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=5297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}