{"id":6150,"date":"2013-11-14T06:59:18","date_gmt":"2013-11-14T06:59:18","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6150"},"modified":"2013-11-14T06:59:18","modified_gmt":"2013-11-14T06:59:18","slug":"bagimsiz-denetimin-belgelendirilmesi-bds-230-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-5","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/11\/bagimsiz-denetimin-belgelendirilmesi-bds-230-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-5\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi (BDS 230) Hakk\u0131nda Tebli\u011f T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 5"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/span><\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

14 Kas\u0131m 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28821<\/span><\/p>\n

 <\/p>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/span><\/p>\n

 <\/p>\n

BA\u011eIMSIZ DENET\u0130M\u0130N BELGELEND\u0130R\u0130LMES\u0130 (BDS 230) HAKKINDA TEBL\u0130\u011e T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 5<\/b><\/span><\/p>\n

Ama\u00e7<\/span><\/strong><\/p>\n

MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/span><\/p>\n

Kapsam<\/span><\/strong><\/p>\n

MADDE 2 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 230 metninde belirlenmi\u015ftir.<\/span><\/p>\n

Dayanak<\/span><\/strong><\/p>\n

MADDE 3 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve <\/span>660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin<\/span><\/a><\/span> 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Tan\u0131mlar<\/span><\/strong><\/p>\n

MADDE 4 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/span><\/p>\n

a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,<\/span><\/p>\n

b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/span><\/p>\n

c) Denetim: Ba\u011f\u0131ms\u0131z denetimi,<\/span><\/p>\n

\u00e7) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu<\/span><\/p>\n

ifade\u00a0eder.<\/span><\/p>\n

Ge\u00e7i\u015f h\u00fck\u00fcmleri<\/span><\/strong><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin yay\u0131m\u0131 tarihine kadar 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ge\u00e7ici 1 inci maddesine g\u00f6re mevcut mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclen ba\u011f\u0131ms\u0131z denetim faaliyetleri, bu Tebli\u011f h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclm\u00fc\u015f kabul edilir.<\/span><\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/span><\/strong><\/p>\n

MADDE 5 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f\u00a01\/1\/2013\u00a0tarihinde ve sonras\u0131nda ba\u015flayacak hesap d\u00f6nemlerinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

Y\u00fcr\u00fctme<\/span><\/strong><\/p>\n

MADDE 6 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

\u00a0\u00a0<\/span><\/p>\n

Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/span><\/span><\/a><\/strong><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.  <\/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-6150","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6150","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=6150"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6150\/revisions"}],"predecessor-version":[{"id":6151,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6150\/revisions\/6151"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}