{"id":18389,"date":"2024-02-09T10:37:02","date_gmt":"2024-02-09T10:37:02","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18389"},"modified":"2024-02-09T10:37:02","modified_gmt":"2024-02-09T10:37:02","slug":"turkiye-denetim-standartlarinda-yapilan-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/02\/turkiye-denetim-standartlarinda-yapilan-degisiklikler\/","title":{"rendered":"T\u00fcrkiye Denetim Standartlar\u0131nda Yap\u0131lan De\u011fi\u015fiklikler"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><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>Mevzuat\u0131n Ad\u0131: T\u00fcrkiye Denetim Standartlar\u0131nda Yap\u0131lan De\u011fi\u015fikliklerin Yay\u0131mlanmas\u0131 Hakk\u0131nda Duyuru KONU: \u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standa&#8230;\u00a0<\/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>T\u00fcrkiye Denetim Standartlar\u0131nda Yap\u0131lan De\u011fi\u015fiklikler<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2024-02-05T17:26:08+03:00\">5 \u015eubat 2024 <\/time><\/div>\n<div class=\"entry-content\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0T\u00fcrkiye Denetim Standartlar\u0131nda Yap\u0131lan De\u011fi\u015fikliklerin Yay\u0131mlanmas\u0131 Hakk\u0131nda Duyuru<\/em><\/p>\n<p><strong>KONU:<\/strong>\u00a0\u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standartlar\u0131 Nedeniyle Di\u011fer \u0130lgili Standartlarda Yap\u0131lan De\u011fi\u015fiklikler\u201d ile \u201c\u0130\u015f Ekibi ve Topluluk Denetimleri Tan\u0131m\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u201din Yay\u0131mlanmas\u0131<\/p>\n<p>Bilindi\u011fi \u00fczere, Kalite Y\u00f6netim Standartlar\u0131 (KYS 1, KYS 2) 16\/01\/2023 tarih ve 32075 say\u0131l\u0131 (1. M\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanarak mevzuat\u0131m\u0131za kazand\u0131r\u0131lm\u0131\u015f ve 31\/12\/2023 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Kalite Y\u00f6netim Standartlar\u0131yla birlikte de\u011fi\u015fen terminoloji ve h\u00fck\u00fcmlerle uyumun sa\u011flanmas\u0131 amac\u0131yla\u00a0<em>\u201cGDS 3410 Sera Gaz\u0131 Beyanlar\u0131na \u0130li\u015fkin G\u00fcvence Denetimleri\u201d, \u201c\u0130HS 4400 \u00dczerinde Mutab\u0131k Kal\u0131nan Prosed\u00fcrlerin Uyguland\u0131\u011f\u0131 \u0130\u015fler\u201d<\/em>\u00a0ve\u00a0<em>\u201c\u0130HS 4410 Finansal Bilgileri Derleme \u0130\u015fi\u201d<\/em>\u00a0Standartlar\u0131nda yap\u0131lan temel de\u011fi\u015fiklikler a\u015fa\u011f\u0131da \u00f6zetlenmektedir:<\/p>\n<ul>\n<li>Kalite Kontrol Standard\u0131 1\u2019in y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmas\u0131 nedeniyle KKS 1\u2019e yap\u0131lan at\u0131flar KYS 1 olarak de\u011fi\u015ftirilmi\u015f,<\/li>\n<li>S\u00f6z konusu Standartlarda yer alan h\u00fck\u00fcmler, KYS 1\u2019deki h\u00fck\u00fcmler ve kavramlarla uyumlu h\u00e2le getirilerek Standartlar aras\u0131nda tutarl\u0131l\u0131k ve ba\u011flant\u0131 sa\u011flanm\u0131\u015f ve<\/li>\n<li>GDS 3410 ile \u0130HS 4400\u2019\u00fcn Ek\u2019inde yer alan rapor \u00f6rneklerindeki \u201ckalite kontrol\u201d ve \u201cKKS 1\u201d \u015feklindeki ifadeler, \u201ckalite y\u00f6netimi\u201d ve \u201cKYS 1\u201d olarak de\u011fi\u015ftirilerek s\u00f6z konusu rapor \u00f6rneklerinin g\u00fcncel olmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>Di\u011fer taraftan,\u00a0<em>\u201cBa\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar\u2019\u0131n (Ba\u011f\u0131ms\u0131zl\u0131k Standartlar\u0131 D\u00e2hil)\u201d<\/em>, ba\u015fta Kalite Y\u00f6netim Standartlar\u0131, BDS 220 ve BDS 600 olmak \u00fczere yak\u0131n zamanda revize edilen Standartlarla uyumlu h\u00e2le getirilmesine y\u00f6nelik olarak Muhasebeciler \u0130\u00e7in Uluslararas\u0131 Etik Standartlar\u0131 Kurulu (IESBA) taraf\u0131ndan y\u00fcr\u00fct\u00fclen revizyon projesi tamamlanm\u0131\u015ft\u0131r. Bu kapsamda, IESBA taraf\u0131ndan yap\u0131lan de\u011fi\u015fikliklere uyum sa\u011flamak amac\u0131yla Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in Etik Kurallar\u2019da yap\u0131lan temel de\u011fi\u015fiklikler a\u015fa\u011f\u0131da \u00f6zetlenmektedir:<\/p>\n<ul>\n<li>Topluluk denetimlerini d\u00fczenleyen yeni bir b\u00f6l\u00fcm eklenerek s\u00f6z konusu denetimlerde ba\u011f\u0131ms\u0131zl\u0131\u011fa y\u00f6nelik tehditlerin belirlenmesi, de\u011ferlendirilmesi ve ele al\u0131nmas\u0131na ili\u015fkin yeni ana h\u00fck\u00fcmler ve uygulama h\u00fck\u00fcmleri getirilmi\u015f,<\/li>\n<li>Kalite Y\u00f6netim Standartlar\u0131, BDS 220 ve BDS 600 gibi yak\u0131n zamanda revize edilen Standartlardaki terminolojiyle uyum sa\u011flanmas\u0131 amac\u0131yla terimler s\u00f6zl\u00fc\u011f\u00fc ile \u00e7e\u015fitli h\u00fck\u00fcmlerde de\u011fi\u015fiklik yap\u0131lm\u0131\u015f,<\/li>\n<li>Topluluk finansal tablolar\u0131 hakk\u0131nda g\u00f6r\u00fc\u015f bildiren topluluk denetim \u015firketi ile topluluk denetiminin ama\u00e7lar\u0131 a\u00e7\u0131s\u0131ndan bir birimle ilgili denetim \u00e7al\u0131\u015fmas\u0131 yapan birim denetim \u015firketi aras\u0131nda etik h\u00fck\u00fcmlere uyum sa\u011flanmas\u0131 bak\u0131m\u0131ndan nas\u0131l bir ileti\u015fim kurulmas\u0131 gerekti\u011fine ili\u015fkin yeni h\u00fck\u00fcmler getirilmi\u015f,<\/li>\n<li>Birim denetim \u015firketinde bir ba\u011f\u0131ms\u0131zl\u0131k h\u00fckm\u00fcn\u00fcn ihlal edilmesi durumunda, s\u00f6z konusu ihlalin ele al\u0131nmas\u0131na y\u00f6nelik s\u00fcre\u00e7 a\u00e7\u0131k\u00e7a belirtilerek, toplulu\u011fun \u00fcst y\u00f6netiminden sorumlu olanlarla kurulacak ileti\u015fimin \u00f6nemi vurgulanm\u0131\u015f ve<\/li>\n<li>Denetim ekibi, i\u015f ekibi ve g\u00fcvence ekibi tan\u0131mlar\u0131nda de\u011fi\u015fiklik yap\u0131larak, bu ekiplere kimlerin d\u00e2hil edilece\u011fi konusunda rehberlik sa\u011flanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>\u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standartlar\u0131 Nedeniyle Di\u011fer \u0130lgili Standartlarda Yap\u0131lan De\u011fi\u015fiklikler\u201d ile \u201c\u0130\u015f Ekibi ve Topluluk Denetimleri Tan\u0131m\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u201din yay\u0131mlanmas\u0131 Kurulumuzun 01\/02\/2024 tarih ve 22438 say\u0131l\u0131 Karar\u0131yla kabul edilmi\u015f olup, s\u00f6z konusu Kurul Karar\u0131, 03\/02\/2024 tarih ve 32449 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>\u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standartlar\u0131 Nedeniyle Di\u011fer \u0130lgili Standartlarda Yap\u0131lan De\u011fi\u015fiklikler\u201d ve \u201c\u0130\u015f Ekibi ve Topluluk Denetimleri Tan\u0131m\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u201din ilk alt\u0131 b\u00f6l\u00fcm\u00fc kapsam\u0131ndaki de\u011fi\u015fiklikler, yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_3_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\">\u201cBorsada \u0130\u015flem G\u00f6ren \u0130\u015fletme ve Kamu Yarar\u0131n\u0131 \u0130lgilendiren Kurulu\u015f Tan\u0131mlar\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u201d ba\u015fl\u0131kl\u0131 yedinci b\u00f6l\u00fcm kapsam\u0131ndaki de\u011fi\u015fiklikler ise 31\/12\/2024 tarihinden sonra ba\u015flayan hesap d\u00f6nemlerine ait finansal tablolar\u0131n ve topluluk finansal tablolar\u0131n\u0131n denetiminde uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/div>\n<p><\/ins><\/div>\n<p>\u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standartlar\u0131 Nedeniyle Di\u011fer \u0130lgili Standartlarda Yap\u0131lan De\u011fi\u015fiklikler\u201d ve \u201c\u0130\u015f Ekibi ve Topluluk Denetimleri Tan\u0131m\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u201de ula\u015fmak i\u00e7in\u00a0<a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TDS\/Guncellemeler\/KYS%20ve%20Etik%20De%C4%9Fi%C5%9Fiklikleri_RG.pdf\"><strong>t\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<p>Yeni ve Revize Edilen Kalite Y\u00f6netim Standartlar\u0131 Nedeniyle Di\u011fer \u0130lgili Standartlarda Yap\u0131lan De\u011fi\u015fiklikler\u2019in i\u015faretli versiyonuna ula\u015fmak i\u00e7in\u00a0<a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TDS\/Guncellemeler\/Yeni%20ve%20Revize%20Edilen%20Kalite%20Y%C3%B6netim%20Standartlar%C4%B1%20Nedeniyle%20Di%C4%9Fer%20%C4%B0lgili%20Standartlarda%20Yap%C4%B1lan%20De%C4%9Fi%C5%9Fiklikler_Site.pdf\"><strong>t\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<p>\u0130\u015f Ekibi ve Topluluk Denetimleri Tan\u0131m\u0131 Projesi Kapsam\u0131nda Etik Kurallarda Yap\u0131lan De\u011fi\u015fiklikler\u2019in i\u015faretli versiyonuna ula\u015fmak i\u00e7in\u00a0<a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TDS\/Guncellemeler\/%C4%B0%C5%9F%20Ekibi%20ve%20Topluluk%20Denetimleri%20Tan%C4%B1m%C4%B1%20Projesi%20Kapsam%C4%B1nda%20Etik%20Kurallarda%20Yap%C4%B1lan%20De%C4%9Fi%C5%9Fiklikler_Site.pdf\"><strong>t\u0131klay\u0131n\u0131z<\/strong><\/a><\/p>\n<p>Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0KGK<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: T\u00fcrkiye Denetim Standartlar\u0131nda Yap\u0131lan De\u011fi\u015fikliklerin Yay\u0131mlanmas\u0131 Hakk\u0131nda Duyuru KONU: \u201cYeni ve Revize Edilen Kalite Y\u00f6netim Standa&#8230;\u00a0 &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-18389","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18389","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=18389"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18389\/revisions"}],"predecessor-version":[{"id":18390,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18389\/revisions\/18390"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}