{"id":10414,"date":"2017-02-14T06:19:32","date_gmt":"2017-02-14T06:19:32","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=10414"},"modified":"2017-02-14T06:19:32","modified_gmt":"2017-02-14T06:19:32","slug":"bagimsiz-denetim-yonetmeligi-131-i-maddesinin-uygulanmasi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2017\/02\/bagimsiz-denetim-yonetmeligi-131-i-maddesinin-uygulanmasi\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi 13\/1-i Maddesinin Uygulanmas\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2012\/11\/turkiye-muhasebe-standartlarinin-tms-uygulanmasina-iliskin-duyuru-2\/kamu-gozetim-kgk\/\" rel=\"attachment wp-att-4557\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi 13\/1-i Uygulanmas\u0131 T.C. KAMU G\u00d6ZET\u0130M\u0130 MUHASEBE VE DENET\u0130M STANDARTLARI KURUMU KURUL KARARI Karar No : 75935942-050.01.04&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi 13\/1-i Maddesinin Uygulanmas\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"mom-post-meta single-post-meta\">\u00a0<\/div>\n<div class=\"entry-content\">\n<p align=\"center\"><strong>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi 13\/1-i Uygulanmas\u0131<\/strong><\/p>\n<p><strong>T.C.<\/strong><br \/>\n<strong>KAMU G\u00d6ZET\u0130M\u0130<\/strong><br \/>\n<strong>MUHASEBE VE DENET\u0130M STANDARTLARI KURUMU<\/strong><br \/>\n<strong>KURUL KARARI<\/strong><\/p>\n<p><strong>Karar No :<\/strong> 75935942-050.01.04 \u2013 [03\/\u00a0 \u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0]<\/p>\n<p><strong>Karar Tarihi<\/strong>: 09\/02\/2017<\/p>\n<p><strong>Konusu\u00a0\u00a0\u00a0 : <\/strong>Denetim Kurulu\u015fu Yetkilendirilme \u015eartlar\u0131ndan 13\/1-i Maddesinin Uygulanmas\u0131<\/p>\n<p>Bilindi\u011fi gibi, <strong><a href=\"http:\/\/www.alomaliye.com\/2012\/12\/26\/bagimsiz-denetim-yonetmeligi\/\">Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi<\/a><\/strong>\u2019nin 13\/1-i maddesinde ba\u011f\u0131ms\u0131z denetim kurulu\u015fu olarak yetkilendirilme talebinde bulunan \u015firketlerin denet\u00e7ilerinin, ortaklar\u0131n\u0131n ve kilit y\u00f6neticilerinin ba\u015fka bir denetim kurulu\u015funda veya ba\u011f\u0131ms\u0131z denetim faaliyeti ger\u00e7ekle\u015ftiren herhangi bir ger\u00e7ek ki\u015fi yan\u0131nda ya da t\u00fczel ki\u015filikte ortak, y\u00f6netici veya denet\u00e7i olmamas\u0131, kendi ad\u0131na ba\u011f\u0131ms\u0131z denetim faaliyetinde bulunmamas\u0131 \u015fart\u0131 getirilmi\u015ftir.<\/p>\n<p>E\u011fitim ve Yetkilendirme Daire Ba\u015fkanl\u0131\u011f\u0131n\u0131n 25.01.2017 tarihli m\u00fczekkeresinde, kendi ad\u0131na denetim s\u00f6zle\u015fmeleri yapan bir denet\u00e7inin, denetim kurulu\u015fu olarak yetkilendirilecek bir \u015firkette ortak veya y\u00f6netici olarak g\u00f6sterilmesi durumunda denetim kurulu\u015flar\u0131n\u0131n yetkilendirilmelerinde Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi\u2019nin yukar\u0131da yer verilen 13\/1-i h\u00fckm\u00fcn\u00fcn uygulamas\u0131na ili\u015fkin olarak;<\/p>\n<ul>\n<li>Denetime tabi \u015firketlerin genellikle hesap d\u00f6nemini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar genel kurul toplant\u0131lar\u0131n\u0131 yapt\u0131\u011f\u0131, ba\u011f\u0131ms\u0131z denet\u00e7i se\u00e7iminin de bu genel kurul toplant\u0131lar\u0131nda yap\u0131ld\u0131\u011f\u0131, denetim raporlar\u0131n\u0131n bir sonraki y\u0131l genel kurul toplant\u0131 tarihinden hemen \u00f6nce \u015firket y\u00f6netim kuruluna sunuldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, ba\u011f\u0131ms\u0131z denet\u00e7i olarak se\u00e7ilen ki\u015finin bir denetim kurulu\u015funa ortak ve\/veya y\u00f6netici olmas\u0131 i\u00e7in en az bir denetim d\u00f6nemi boyunca hi\u00e7bir denetim i\u015fi yapmadan beklemesi gerekece\u011fi,<\/li>\n<\/ul>\n<ul>\n<li>Y\u00f6netmeli\u011fin 13\/1-i maddesindeki h\u00fck\u00fcmden maksad\u0131n, bir denetim kurulu\u015funda ortak, y\u00f6netici veya denet\u00e7i s\u0131fat\u0131yla g\u00f6rev alan ki\u015filerin bu d\u00f6nem i\u00e7inde s\u00f6zle\u015fme yapmak suretiyle kendi adlar\u0131na da denetim yapmalar\u0131n\u0131 \u00f6nlemek oldu\u011fu, kendi ad\u0131na denetim s\u00f6zle\u015fmesi yapan bir denet\u00e7inin, bir y\u0131l s\u00fcresince denetim kurulu\u015fu b\u00fcnyesinde yer almas\u0131n\u0131 engellemek gibi bir amac\u0131n bulunmad\u0131\u011f\u0131,<\/li>\n<\/ul>\n<ul>\n<li>Kendi ad\u0131na denetim s\u00f6zle\u015fmesi yapan bir denet\u00e7inin denetim kurulu\u015flar\u0131n\u0131n orta\u011f\u0131 veya y\u00f6neticisi olmas\u0131n\u0131n engellenmesinin, kurumsalla\u015fmay\u0131 olumsuz olarak etkileyece\u011fi gibi kalite g\u00fcvence sisteminin i\u015fleyi\u015fini de zay\u0131flataca\u011f\u0131,<\/li>\n<\/ul>\n<ul>\n<li>Bu durumun, kendi ad\u0131na ba\u011f\u0131ms\u0131z denetim faaliyetinde bulunan denet\u00e7ilerin \u015firketle\u015ferek kurumsal bir yap\u0131 i\u00e7erisinde denetim hizmeti sunmalar\u0131n\u0131n \u00f6n\u00fcnde ciddi bir engel te\u015fkil edece\u011fi,<\/li>\n<\/ul>\n<p>y\u00f6n\u00fcnde yap\u0131lan de\u011ferlendirmeler neticesinde;<\/p>\n<p>Kendi ad\u0131na denetim s\u00f6zle\u015fmesi yapm\u0131\u015f olan bir denet\u00e7inin, sonraki d\u00f6nemlerde denetim faaliyetini yeni yetkilendirilecek bir denetim kurulu\u015fu b\u00fcnyesinde s\u00fcrd\u00fcrmek istemesi halinde, bu \u015firkette ortak veya y\u00f6netici olarak g\u00f6sterilmesi durumunda;<\/p>\n<ul>\n<li>Denet\u00e7inin kendi ad\u0131na yapt\u0131\u011f\u0131 denetim s\u00f6zle\u015fmelerini, \u015firketin Kurulumuzca yetkilendirilmesinden \u00f6nce imzalam\u0131\u015f ve Kurumumuza bildirmi\u015f olmas\u0131,<\/li>\n<\/ul>\n<ul>\n<li>Denet\u00e7inin, s\u00f6z konusu denetim s\u00f6zle\u015fmeleri kapsam\u0131ndakiler hari\u00e7 ba\u015fka bir denetim faaliyetinde bulunmayaca\u011f\u0131 ve yeni bir denetim s\u00f6zle\u015fmesi imzalamayaca\u011f\u0131 hususunda taahh\u00fctte bulunmas\u0131,<\/li>\n<\/ul>\n<ul>\n<li>\u015eirketin, kendi ad\u0131na \u00fcstlendi\u011fi ba\u011f\u0131ms\u0131z denetim faaliyeti tamamlanana kadar denet\u00e7iye denetim kadrosunda yer vermeyece\u011fi hususunda taahh\u00fctte bulunmas\u0131,<\/li>\n<\/ul>\n<p>\u015fartlar\u0131yla, denetim kurulu\u015funun yetkilendirilmesinde denet\u00e7inin durumunun Y\u00f6netmeli\u011fin 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendine ayk\u0131r\u0131l\u0131k te\u015fkil etmeyece\u011fine,<\/p>\n<p>oybirli\u011fiyle karar verilmi\u015ftir.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi 13\/1-i Uygulanmas\u0131 T.C. KAMU G\u00d6ZET\u0130M\u0130 MUHASEBE VE DENET\u0130M STANDARTLARI KURUMU KURUL KARARI Karar No : 75935942-050.01.04&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10414","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=10414"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10414\/revisions"}],"predecessor-version":[{"id":10415,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/10414\/revisions\/10415"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=10414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=10414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=10414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}