{"id":38,"date":"2021-02-12T10:34:17","date_gmt":"2021-02-12T07:34:17","guid":{"rendered":"http:\/\/2acdenetim.com\/?page_id=38"},"modified":"2021-02-24T09:48:17","modified_gmt":"2021-02-24T06:48:17","slug":"bagimsiz-denetim-hizmetleri","status":"publish","type":"page","link":"https:\/\/2acdenetim.com\/?page_id=38","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Hizmetleri"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">Finansal tablolar\u0131n\u0131 denetimden ge\u00e7irmekle y\u00fck\u00fcml\u00fc t\u00fcm \u015firketlere \u00fcst\u00fcn kalitede ba\u011f\u0131ms\u0131z denetim hizmetleri sunuyoruz.<br>B\u00fcy\u00fck \u00f6l\u00e7ekli uluslararas\u0131 \u015firketlerden, orta ve k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli dinamik \u015firketlere kadar uzanan geni\u015f bir yelpazede en y\u00fcksek kalitede ba\u011f\u0131ms\u0131z denetim hizmeti sunman\u0131n yan\u0131 s\u0131ra m\u00fc\u015fterilerimizin sa\u011fl\u0131kl\u0131 ve s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcmelerine katk\u0131 sa\u011fl\u0131yoruz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ba\u011f\u0131ms\u0131z Denetimin Faydalar\u0131<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">Finansal riskleri en az seviyeye indirebilmek i\u00e7in \u00e7ok \u00f6nemli bir gereklilik olan \u015feffafl\u0131k, i\u015fletmeler ve piyasalar i\u00e7in \u00f6nemli bir \u00f6l\u00e7ek haline gelmi\u015ftir. Bunu sa\u011flaman\u0131n yolu ise ba\u011f\u0131ms\u0131z denetimden ge\u00e7mektedir.<br>\u0130\u015fletmelerde pay ve menfaat sahiplerinin hak ve \u00e7\u0131karlar\u0131n\u0131n korunmas\u0131 a\u00e7\u0131s\u0131ndan do\u011fru ve g\u00fcvenilir bilgiye ihtiya\u00e7 vard\u0131r. Do\u011fru ve g\u00fcvenilir bilgiye eri\u015fmenin g\u00fcvencesi ba\u011f\u0131ms\u0131z denetim raporu ile sa\u011flanabilir.<br>Denetimin en \u00f6nemli faydas\u0131 hi\u00e7 \u015f\u00fcphe yok ki karar verme s\u00fcrecinde kullan\u0131lacak bilgilere ne \u00f6l\u00e7\u00fcde g\u00fcvenilece\u011fi konusunda makul g\u00fcvence vermesidir.<br>Ba\u011f\u0131ms\u0131z denetimin, hem denetlenen firmaya, hem de kamuya ve devlete yararlar\u0131 s\u00f6z konusudur:<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color wp-block-list\"><li>Y\u00f6netime do\u011fru bilgi ak\u0131\u015f\u0131 sa\u011flar.<\/li><li>Y\u00f6netime finansal tablolarla ilgili olarak tahmin ve analiz yapmas\u0131nda, gelece\u011fe ait sa\u011fl\u0131kl\u0131 kararlar almas\u0131nda yard\u0131mc\u0131 olur.<\/li><li>Finansal tablolar\u0131n ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/li><li>Ba\u011f\u0131ms\u0131z denetimden ge\u00e7en bir \u015firkette t\u00fcm ortaklar\u0131n haklar\u0131 daha iyi korunmu\u015f olur.<\/li><li>Suistimal ve yolsuzluk e\u011filimini azalt\u0131r.<\/li><li>Muhasebe kay\u0131tlar\u0131nda hatal\u0131 i\u015flemlerin azalmas\u0131na yard\u0131mc\u0131 olur.<\/li><li>Muhasebe hatalar\u0131n\u0131n d\u00fczeltilmesini sa\u011flar.<\/li><li>\u0130\u015fletmelerin \u015feffafl\u0131\u011f\u0131na katk\u0131 yapar ve piyasadaki g\u00fcvenilirli\u011fini y\u00fckseltir.<\/li><li>Kredi kurumlar\u0131n\u0131n kredi de\u011ferlemede kar\u015f\u0131 kar\u015f\u0131ya bulunduklar\u0131 bilgi riskini (g\u00fcvenilmez finansal tablolar) azalt\u0131r, i\u015fletmenin d\u00fc\u015f\u00fck maliyetli finansman bulmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131r.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Ba\u011f\u0131ms\u0131z Denetime Kimlerin \u0130htiyac\u0131 Vard\u0131r?<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">Bilgi kullan\u0131c\u0131lar\u0131, denet\u00e7inin g\u00f6r\u00fc\u015flerine g\u00fcvenen ve i\u015fletme y\u00f6netimi taraf\u0131ndan a\u00e7\u0131klanan bilgileri kararlar\u0131nda kullanan ki\u015filerdir. Bunlar;<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color wp-block-list\"><li>Ortaklar<\/li><li>Ortak olmak isteyenler<\/li><li>Kredi verenler<\/li><li>Y\u00f6neticiler<\/li><li>Kamu kurumlar\u0131<\/li><li>Di\u011fer karar al\u0131c\u0131lard\u0131r.<\/li><\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">Kullan\u0131c\u0131lar\u0131n istedikleri bilgilere ba\u011f\u0131ms\u0131z ve belirlenen standartlara uygunluk derecesi de\u011ferlendirilmi\u015f olarak ula\u015fmalar\u0131 amac\u0131yla ba\u011f\u0131ms\u0131z denetime ihtiya\u00e7 duyulur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">T\u00fcrkiye\u2019de Ba\u011f\u0131ms\u0131z Denetim<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">T\u00fcrkiye\u2019de, tek tek ya da grup firmalar\u0131 toplam\u0131 olarak, belirlenen <strong>Aktif Toplam\u0131, Net Sat\u0131\u015f Has\u0131lat\u0131 ve \u00c7al\u0131\u015fan Say\u0131s\u0131<\/strong> kriterlerinden en az ikisini iki y\u0131l \u00fcst \u00fcste sa\u011flayan i\u015fletmeler ba\u011f\u0131ms\u0131z denetime tabidir. \u00d6rne\u011fin 2018 ve 2019 y\u0131llar\u0131nda \u00fcst \u00fcste a\u015fa\u011f\u0131da belirtilen kriterlerden en az ikisini sa\u011flayan firmalar 2020 y\u0131l\u0131nda ba\u011f\u0131ms\u0131z denetime tabidir. 26.03.2018 tarih 2018\/11597 say\u0131l\u0131 Bakanlar Kurulu karar\u0131yla s\u00f6z konusu kriterler a\u015fa\u011f\u0131daki gibi belirlenmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th><\/th><\/tr><\/thead><tbody><tr><td>Aktif Toplam\u0131<\/td><td>35 Milyon ve \u00fcst\u00fc<\/td><\/tr><tr><td>Y\u0131ll\u0131k Net Sat\u0131\u015f Has\u0131lat\u0131<\/td><td>70 Milyon ve \u00fcst\u00fc<\/td><\/tr><tr><td>\u00c7al\u0131\u015fan Say\u0131s\u0131<\/td><td>175 ki\u015fi ve \u00fcst\u00fc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Ba\u011f\u0131ms\u0131z Denetim Yapt\u0131rmaman\u0131n Sonu\u00e7lar\u0131 Nelerdir?<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">TTK\u2019n\u0131n 397. maddesinin 2. f\u0131kras\u0131nda; denetime tabi olanlar\u0131n, haz\u0131rlam\u0131\u015f olduklar\u0131 finansal tablolar\u0131n\u0131n denetimden ge\u00e7ip ge\u00e7medi\u011fini, denetimden ge\u00e7mi\u015f ise denet\u00e7inin g\u00f6r\u00fc\u015f\u00fcn\u00fc ilgili finansal tablonun ba\u015fl\u0131\u011f\u0131nda a\u00e7\u0131k\u00e7a belirtmek zorunda olduklar\u0131, bu h\u00fckm\u00fcn, y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu i\u00e7in de uygulanaca\u011f\u0131, denetime tabi oldu\u011fu h\u00e2lde, denetlettirilmemi\u015f finansal tablolar ile y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunun, d\u00fczenlenmemi\u015f h\u00fckm\u00fcnde oldu\u011fu belirtilmi\u015ftir. Maddenin gerek\u00e7esinde, denetimden ge\u00e7meyen finansal tablolar\u0131n ve y\u00f6netim kurulu faaliyet raporunun bat\u0131l oldu\u011fu ifade edilmi\u015ftir. Dolay\u0131s\u0131yla, TTK gere\u011fince ba\u011f\u0131ms\u0131z denetime tabi oldu\u011fu halde denetimden ge\u00e7memi\u015f finansal tablolar ve y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporu h\u00fck\u00fcms\u00fczd\u00fcr. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">Finansal tablolara, y\u00f6netim kurulunun y\u0131ll\u0131k raporuna, y\u0131ll\u0131k k\u00e2r \u00fczerinde tasarrufa, k\u00e2r paylar\u0131 ile kazan\u00e7 paylar\u0131n\u0131n belirlenmesine, yedek ak\u00e7enin sermayeye veya da\u011f\u0131t\u0131lacak k\u00e2ra kat\u0131lmas\u0131 d\u00e2hil, kullan\u0131lmas\u0131na dair kararlar\u0131n al\u0131nmas\u0131, anonim \u015firket genel kurulunun devredilemez g\u00f6rev ve yetkileri aras\u0131nda yer almaktad\u0131r (TTK, md.408\/f.2-d).<br>Ba\u011f\u0131ms\u0131z denetime tabi oldu\u011fu halde bu denetimi yapt\u0131rmam\u0131\u015f olan anonim \u015firket genel kurulunca do\u011fal olarak y\u0131ll\u0131k k\u00e2r \u00fczerinde tasarrufa, k\u00e2r paylar\u0131 ile kazan\u00e7 paylar\u0131n\u0131n belirlenmesine, yedek ak\u00e7enin sermayeye veya da\u011f\u0131t\u0131lacak k\u00e2ra kat\u0131lmas\u0131 d\u00e2hil kullan\u0131lmas\u0131na dair kararlar al\u0131namayacak al\u0131nsa dahi bu genel kurul kararlar\u0131n\u0131n h\u00fck\u00fcms\u00fcz oldu\u011funun tespiti davas\u0131 a\u00e7\u0131labilecektir (TTK, md.447). \u00c7\u00fcnk\u00fc bu kararlar\u0131n al\u0131nabilmesi i\u00e7in \u00f6ncelikle d\u00f6nem k\u00e2r\u0131n\u0131n hangi tutarda oldu\u011funu g\u00f6steren ve hukuken ge\u00e7erli say\u0131lan finansal tablolara (bilan\u00e7o, gelir tablosu) ihtiya\u00e7 vard\u0131r. Ba\u011f\u0131ms\u0131z denetimden ge\u00e7memi\u015f finansal tablolar h\u00fck\u00fcms\u00fcz say\u0131ld\u0131\u011f\u0131ndan s\u00f6z konusu tablolara dayan\u0131larak genel kurul taraf\u0131ndan al\u0131nan kararlar da h\u00fck\u00fcms\u00fczl\u00fck yapt\u0131r\u0131m\u0131yla kar\u015f\u0131la\u015facaklard\u0131r. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size wp-block-paragraph\">TTK\u2019n\u0131n 424. maddesinde; bilan\u00e7onun onaylanmas\u0131na ili\u015fkin genel kurul karar\u0131n\u0131n, kararda aksine a\u00e7\u0131kl\u0131k bulunmad\u0131\u011f\u0131 takdirde, y\u00f6netim kurulu \u00fcyelerinin, y\u00f6neticilerin ve denet\u00e7ilerin ibras\u0131 sonucunu do\u011furaca\u011f\u0131, ancak bilan\u00e7oda baz\u0131 hususlar hi\u00e7 veya gere\u011fi gibi belirtilmemi\u015fse veya bilan\u00e7o \u015firketin ger\u00e7ek durumunun g\u00f6r\u00fclmesine engel olacak baz\u0131 hususlar\u0131 i\u00e7eriyorsa ve bu hususta bilin\u00e7li hareket edilmi\u015fse onaman\u0131n ibra etkisini do\u011furmayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla, denetimden ge\u00e7memi\u015f bilan\u00e7o h\u00fck\u00fcms\u00fcz say\u0131ld\u0131\u011f\u0131ndan bu bilan\u00e7onun genel kurulca onaylanmas\u0131 halinde bile y\u00f6netim kurulu \u00fcyeleri ve y\u00f6neticiler ibra edilmi\u015f olmayacakt\u0131r. TTK\u2019da, ba\u011f\u0131ms\u0131z denetime tabi oldu\u011fu halde ba\u011f\u0131ms\u0131z denetim yapt\u0131rmayan sermaye \u015firketlerine y\u00f6nelik olarak herhangi bir idari yapt\u0131r\u0131m uygulanmas\u0131na ili\u015fkin bir d\u00fczenlemeye yer verilmemi\u015ftir. Ancak, TTK\u2019ya g\u00f6re ba\u011f\u0131ms\u0131z denetim kapsam\u0131ndaki \u015firketler internet sitesi a\u00e7mak ve kanunun belirledi\u011fi bilgileri internet sitelerinde yay\u0131nlamak zorundad\u0131rlar. \u0130nternet sitesinde yay\u0131mlanacak i\u00e7erik, \u201cSermaye \u015eirketlerinin A\u00e7acaklar\u0131 \u0130nternet Sitelerine Dair Y\u00f6netmelik\u201din 6. Maddesi ile belirlenmi\u015ftir. \u0130lgili maddenin 1. f\u0131kra (c) bendine g\u00f6re; \u201cse\u00e7ilen denet\u00e7inin ad\u0131 ve soyad\u0131\/unvan\u0131, yerle\u015fim yeri\/merkezi, varsa tescil edilmi\u015f \u015fubesi\u201d internet sitesinde s\u00fcrekli olarak yay\u0131mlan\u0131r. TTK 562. maddenin 12. f\u0131kras\u0131 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 ve ayn\u0131 madde uyar\u0131nca internet sitesine konulmas\u0131 gereken i\u00e7eri\u011fi usul\u00fcne uygun bir \u015fekilde koymayan bu f\u0131krada say\u0131lan failler y\u00fcz g\u00fcne kadar adli para cezas\u0131yla cezaland\u0131r\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finansal tablolar\u0131n\u0131 denetimden ge\u00e7irmekle y\u00fck\u00fcml\u00fc t\u00fcm \u015firketlere \u00fcst\u00fcn kalitede ba\u011f\u0131ms\u0131z denetim hizmetleri sunuyoruz.B\u00fcy\u00fck \u00f6l\u00e7ekli uluslararas\u0131 \u015firketlerden, orta ve k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli dinamik \u015firketlere kadar uzanan geni\u015f bir yelpazede en y\u00fcksek kalitede ba\u011f\u0131ms\u0131z denetim hizmeti sunman\u0131n yan\u0131 s\u0131ra m\u00fc\u015fterilerimizin sa\u011fl\u0131kl\u0131 ve s\u00fcrd\u00fcr\u00fclebilir b\u00fcy\u00fcmelerine katk\u0131 sa\u011fl\u0131yoruz. Ba\u011f\u0131ms\u0131z Denetimin Faydalar\u0131 Finansal riskleri en az seviyeye indirebilmek i\u00e7in \u00e7ok \u00f6nemli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-38","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/2acdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38"}],"version-history":[{"count":15,"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/38\/revisions"}],"predecessor-version":[{"id":239,"href":"https:\/\/2acdenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/38\/revisions\/239"}],"wp:attachment":[{"href":"https:\/\/2acdenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}