{"id":7021,"date":"2023-06-16T14:30:52","date_gmt":"2023-06-16T14:30:52","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=7021"},"modified":"2023-09-21T11:25:29","modified_gmt":"2023-09-21T11:25:29","slug":"baskanin-haziran-2023-mesaji","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/baskanin-haziran-2023-mesaji.html","title":{"rendered":"Ba\u015fkan\u0131n Mesaj\u0131"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"http:\/\/www.baduder.org\/tr\/wp-content\/uploads\/WhatsApp-Image-2023-06-15-at-21.31.23-1.jpeg\"><img loading=\"lazy\" width=\"750\" height=\"567\" src=\"http:\/\/www.baduder.org\/tr\/wp-content\/uploads\/WhatsApp-Image-2023-06-15-at-21.31.23-1.jpeg\" alt=\"\" class=\"wp-image-7025\"\/><\/a><\/figure><\/div>\n\n\n<p class=\"has-black-color has-text-color\"><strong>Ba\u011f\u0131ms\u0131z Denetim\u2026<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><a><\/a><strong>Sayg\u0131de\u011fer Meslekta\u015flar\u0131m;<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Yeni bir d\u00f6neme ba\u015fl\u0131yoruz, Derne\u011fimiz ola\u011fan genel kurulunu ger\u00e7ekle\u015ftirdi, Genel kurul kat\u0131larak veya mesaj ileterek d\u00fc\u015f\u00fcncelerini belirten t\u00fcm meslekta\u015flar\u0131m\u0131za Y\u00f6netim kurulu ad\u0131na te\u015fekk\u00fcrlerimizi sunuyoruz.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Yeni heyecanlar yeni hedefler yeni \u00e7al\u0131\u015fmalar planlayarak dernek \u00fcyelerimizin bilgilerine \u00f6n\u00fcm\u00fczdeki g\u00fcnlerde sunaca\u011f\u0131z, Sivil toplum \u00f6rg\u00fctlerinin b\u00fcy\u00fcmesi, geli\u015fmesi ve hedeflerine ula\u015fmas\u0131 i\u00e7in y\u00f6netim kurulunun katk\u0131lar\u0131 kadar \u00fcyelerinde \u00e7al\u0131\u015fmalara katk\u0131 vermesi \u00f6nemlidir. \u00d6n\u00fcm\u00fczdeki d\u00f6nemde t\u00fcm \u00fcyelerimizden dernek \u00e7al\u0131\u015fmalar\u0131na katk\u0131 vermelerini bir ama\u00e7 i\u00e7in \u00e7\u0131kt\u0131\u011f\u0131m\u0131z yolda bizleri yaln\u0131z b\u0131rakmamalar\u0131n\u0131 rica ediyoruz.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Sayg\u0131de\u011fer Meslekta\u015flar\u0131m;<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">T\u00fcrk Ticaret Kanunu\u2019nun Ba\u011f\u0131ms\u0131z denetim ile ilgili 398.maddesine g\u00f6re denetime tabi olacak \u015firketler Bakanlar Kurulu karar\u0131 ile belirlenmektedir. Denetime tabi olacak \u015firketlerin belirlenmesi i\u00e7in ilk defa 23\/01\/2013 tarihli resm\u00ee gazetede yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, Sonraki y\u0131llarda kademeli olarak hadler de\u011fi\u015ftirilmi\u015f ba\u011f\u0131ms\u0131z denetime tabi \u015firket say\u0131s\u0131 peyderpey artm\u0131\u015ft\u0131r.30.11.2022 tarih 32029 say\u0131l\u0131 resm\u00ee gazetede yay\u0131nlanan Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesiyle denetim hadleri tekrar de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">a) Herhangi bir \u00f6l\u00e7\u00fcte ba\u011fl\u0131 olmaks\u0131z\u0131n ekli (I) say\u0131l\u0131 listede yer alan \u015firketler; Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen 6362 say\u0131l\u0131 sermaye piyasas\u0131 kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketler i\u00e7in belirlenen hadler; Aktif toplam\u0131 30 Milyon, Y\u0131ll\u0131k net sat\u0131\u015f 40 Milyon, \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">b) Ekli (II) Say\u0131l\u0131 listede yer alan \u015firketler i\u00e7in Aktif toplam\u0131 60 Milyon TL, Y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131 80 Milyon TL, \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi,<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">c)(I)ve (II) Say\u0131l\u0131 liste de\u011ferlerinde olmayan \u015firketler i\u00e7in; Aktif toplam 75 Milyon TL, Y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131 75 Milyon TL, \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi olarak belirlenmi\u015ftir. Dernek olarak Ba\u011f\u0131ms\u0131z Denetimin Mesle\u011fine umutla bak\u0131yor gelecek d\u00f6nemlerde mesle\u011fimizin arzu etti\u011fimiz noktaya gelece\u011fine can\u0131 y\u00fcrekten inan\u0131yoruz.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Sayg\u0131de\u011fer Meslekta\u015flar\u0131m;<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">14.02.2011 Tarihinde resm\u00ee gazetede yay\u0131nlanan TTK ve 02.11.2011 tarihinde resm\u00ee gazetede yay\u0131nlanan 660 KHK ile ge\u00e7en 12 y\u0131ll\u0131k s\u00fcre\u00e7te 17.212 ki\u015fi ba\u011f\u0131ms\u0131z denet\u00e7i olarak yetkilendirilmi\u015f olup yetkilendirilen \u015firket say\u0131s\u0131 391 adettir. Yetkilendirilen \u015firketlerden 160\u2019i idari yapt\u0131r\u0131m listesinde olup denet\u00e7ilerin %60\u2019\u0131 gayri faal durumdad\u0131r. Bu durum mesle\u011fimizin istedi\u011fimiz noktada olmad\u0131\u011f\u0131n\u0131n ve meslekta\u015flar\u0131m\u0131z\u0131n yeterince mesle\u011fimizi icra edemedi\u011finin g\u00f6stergesidir. Her zaman s\u00f6yledi\u011fimiz gibi mesle\u011fe vergi taraf\u0131ndan bakmak ile denetim taraf\u0131ndan bakmak aras\u0131nda \u00e7ok b\u00fcy\u00fck bak\u0131\u015f a\u00e7\u0131s\u0131 farkl\u0131l\u0131klar\u0131 vard\u0131r. Denetim mesle\u011fini Muhasebe mesle\u011finin bir alt kolu gibi g\u00f6sterenler veya s\u00fcrekli ifade edenler sorumlulu\u011fun b\u00fcy\u00fc\u011f\u00fcn\u00fc ta\u015f\u0131maktad\u0131rlar. Denetim mesle\u011fini icra edenler muhasebe mesle\u011fini bilmek zorundad\u0131rlar, Fakat Muhasebe mesle\u011fini bilenlerin Denetim mesle\u011fini yapabileceklerini s\u00f6ylemek \u00e7ok yanl\u0131\u015ft\u0131r. Denetim mesle\u011finin icra edilebilmesi i\u00e7in standartlar\u0131 bilmek uygulaman\u0131n i\u00e7inde olmak ve emek harcamak gereklidir. Bu nedenle meslekta\u015flar\u0131m\u0131z\u0131n aradan ge\u00e7en 11 y\u0131la ra\u011fmen bu s\u00fcrece uyum sa\u011flayamamas\u0131 bu nedenledir.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Derne\u011fimizin kuruldu\u011fu g\u00fcnden bug\u00fcne kadar hi\u00e7bir \u015fekilde meslekta\u015f ay\u0131r\u0131m\u0131 yapmadan, mesle\u011fe siyaseti bula\u015ft\u0131rmadan, mesle\u011fe de\u011fer katmak amac\u0131yla \u00e7al\u0131\u015fan y\u00f6netim kurullar\u0131m\u0131z\u0131n ne kadar do\u011fru i\u015fler yapt\u0131\u011f\u0131n\u0131 bug\u00fcnlerde daha iyi anlayabiliyoruz. on y\u0131ll\u0131k bir dernek olarak meslekta\u015flar\u0131m\u0131z\u0131n s\u00fcrekli e\u011fitimi konusunda yetkili kurumlar\u0131n denetiminden ge\u00e7erek Akredite oluyorsak bu t\u00fcm dernek \u00fcyelerimizin ba\u015far\u0131s\u0131d\u0131r. Dernek olarak bu s\u00fcre\u00e7te 10.01.2025 tarihine kadar 40 uzaktan e\u011fitim 40 y\u00fcz y\u00fcze toplamda 80 e\u011fitim yetkilendirmesi alarak meslekta\u015flar\u0131m\u0131za katk\u0131 sunmaya \u00e7al\u0131\u015f\u0131yoruz.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Sayg\u0131de\u011fer Meslekta\u015flar\u0131m;<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Haziran ay\u0131n\u0131n \u00dc\u00e7\u00fcnc\u00fc pazar\u0131 kutlanacak Babalar g\u00fcn\u00fc, anneler g\u00fcn\u00fc kadar \u00f6nemli bir g\u00fcn olup; babalar\u0131m\u0131z i\u00e7in <strong>Oktay ZERR\u0130N<\/strong>\u2019nin g\u00fczel bir \u015fiirinden al\u0131nt\u0131,<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Babalar;<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Annelerimizin sevgi g\u00fclleri,<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Kalplerimiz temel dire\u011fi,<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Ne kadar b\u00fcy\u00fcks\u00fcn\u00fcz g\u00f6z\u00fcm\u00fczde,<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>\u0130nsanl\u0131k sevecenlik var \u00f6z\u00fcn\u00fczde,<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Yar\u0131nlar\u0131n imzas\u0131d\u0131r sizde her bir \u00e7aba,<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Cennet kadar g\u00fczeldir. T\u0131pk\u0131 ANNE Gibi her bir BABA<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">Y\u00f6netim Kurulu olarak, yaz d\u00f6neminin sa\u011fl\u0131k, mutluluk ve huzur dolu ge\u00e7mesini temenni eder, sayg\u0131lar\u0131m\u0131 sunar\u0131m.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Recep \u00d6NEM<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Y\u00f6netim Kurulu Ba\u015fkan\u0131<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim\u2026 Sayg\u0131de\u011fer Meslekta\u015flar\u0131m; Yeni bir d\u00f6neme ba\u015fl\u0131yoruz, Derne\u011fimiz ola\u011fan genel kurulunu ger\u00e7ekle\u015ftirdi, Genel kurul kat\u0131larak veya mesaj ileterek d\u00fc\u015f\u00fcncelerini belirten t\u00fcm meslekta\u015flar\u0131m\u0131za Y\u00f6netim kurulu ad\u0131na te\u015fekk\u00fcrlerimizi sunuyoruz. Yeni heyecanlar yeni hedefler yeni \u00e7al\u0131\u015fmalar planlayarak dernek \u00fcyelerimizin bilgilerine \u00f6n\u00fcm\u00fczdeki g\u00fcnlerde sunaca\u011f\u0131z, Sivil toplum \u00f6rg\u00fctlerinin b\u00fcy\u00fcmesi, geli\u015fmesi ve hedeflerine ula\u015fmas\u0131 i\u00e7in y\u00f6netim kurulunun katk\u0131lar\u0131 kadar \u00fcyelerinde [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7025,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[26],"tags":[],"views":794,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/7021"}],"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=7021"}],"version-history":[{"count":4,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/7021\/revisions"}],"predecessor-version":[{"id":7159,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/7021\/revisions\/7159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/7025"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=7021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=7021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=7021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}