{"id":6838,"date":"2022-12-06T18:03:24","date_gmt":"2022-12-06T14:33:24","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/?page_id=6838"},"modified":"2022-12-06T18:06:54","modified_gmt":"2022-12-06T14:36:54","slug":"denetim-turleri","status":"publish","type":"page","link":"https:\/\/bilangozareshgar.ir\/tr\/denetim-turleri\/","title":{"rendered":"denetim t\u00fcrleri"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column]\n\t\t\t<!-- START page REVOLUTION SLIDER 6.7.40 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_15_1_wrapper\" data-source=\"post\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_15_1\" style=\"\" data-version=\"6.7.40\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-6838\" data-title=\"denetim t\u00fcrleri\" data-anim=\"adpr:false;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/bilangozareshgar.ir\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" title=\"slide\" width=\"1918\" height=\"969\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/bilangozareshgar.ir\/wp-content\/uploads\/2022\/02\/slide.jpg\" data-bg=\"f:contain;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-15-slide-6838-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape tp-shapewrapper\"\n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:-1488px;y:-13px;\"\n\t\t\t\t\t\t\t\tdata-text=\"a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:3953px;h:432px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"sR:10;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8690;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;background-color:rgba(0,0,0,0.33);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_15_1',rl:[1240,1024,778,480],el:[350],gw:[1240],gh:[350],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider151\"]!==undefined) {window.RS_MODULES.modules[\"revslider151\"].once = false;window.revapi15 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[vc_text_separator title=&rdquo;denetim t&uuml;rleri&rdquo;][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Denetim nedir?<\/p>\n<p>Denet&ccedil;i size mali tablolar&#305;n t&uuml;m &ouml;nemli y&ouml;nleriyle muhasebe standartlar&#305;na uygun olarak haz&#305;rlan&#305;p haz&#305;rlanmad&#305;&#287;&#305;na ili&#351;kin g&ouml;r&uuml;&#351;&uuml;n&uuml; i&ccedil;eren bir rapor sunar. Denet&ccedil;inin g&ouml;r&uuml;&#351;&uuml;, bulgular&#305;na ba&#287;l&#305;d&#305;r. Denet&ccedil;i, mali tablolar&#305;n t&uuml;m &ouml;nemli y&ouml;nleriyle muhasebe standartlar&#305;na uygun olarak haz&#305;rland&#305;&#287;&#305; sonucuna vard&#305;&#287;&#305;nda, olumlu (kabul edilebilir) bir rapor d&uuml;zenler. Aksi takdirde, duruma ba&#287;l&#305; olarak, denet&ccedil;i raporu d&uuml;zeltilecek ve denet&ccedil;inin finansal tablolar&#305;n denetiminin bulgular&#305;na (&ccedil;arp&#305;tmalar, s&#305;n&#305;rlamalar ve belirsizlikler) ve bunlar&#305;n &ouml;nemine ili&#351;kin de&#287;erlendirmesine dayanarak, ko&#351;ullu yorum, reddedilmi&#351; veya yorum yap&#305;lmam&#305;&#351; olarak verilecektir. Duruma g&ouml;re, sa&#287;layacakt&#305;r.<\/p>\n<p>Denetim standartlar&#305;, olumlu (y&uuml;ksek bir g&uuml;ven d&uuml;zeyiyle makul, mutlak de&#287;il), &#351;arta ba&#287;l&#305;, reddedilmi&#351; veya g&ouml;r&uuml;&#351;s&uuml;z olsun, g&ouml;r&uuml;&#351; t&uuml;r&uuml;n&uuml; belirlemek i&ccedil;in yeterli ve uygun kan&#305;t elde etmek amac&#305;yla denet&ccedil;iyi &ccedil;e&#351;itli ara&#351;t&#305;rma y&ouml;ntemlerini uygulamaya zorlar.<\/p>\n<p>&nbsp;<\/p>\n<p>Hangi durumlarda denetim gereklidir?<\/p>\n<p>Kanun, t&uuml;z&uuml;k veya di&#287;er d&uuml;zenlemelerin gereklili&#287;i;<\/p>\n<p>Mali tablo kullan&#305;c&#305;lar&#305;n&#305;n talebi ve<\/p>\n<p>Harici kullan&#305;c&#305;lardan gelen talepler (bor&ccedil; verenler veya bankalar gibi) veya zorlu ko&#351;ullar (&ouml;rne&#287;in bir &#351;irketi satarken oldu&#287;u gibi).<\/p>\n<p>&nbsp;<\/p>\n<p>Denetimin faydalar&#305; nelerdir?<\/p>\n<p>Denetim, mali tablolarda yer alan bilgilerin ge&ccedil;erlili&#287;ini art&#305;r&#305;r. Mali raporlama ve i&#351; riskleri ile ilgili i&ccedil; kontrol sisteminin zay&#305;f y&ouml;nleri belirlenebilir ve durumu iyile&#351;tirmek i&ccedil;in d&uuml;zeltici &ouml;nerilerde bulunulabilir.<\/p>\n<p>Hile veya hatadan kaynaklanan yanl&#305;&#351;l&#305;klar belirlenebilir ve d&uuml;zeltilebilir.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_text_separator title=&rdquo;denetim t&uuml;rleri&rdquo;][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Denetim nedir? Denet&ccedil;i size mali tablolar&#305;n t&uuml;m &ouml;nemli y&ouml;nleriyle muhasebe standartlar&#305;na uygun olarak haz&#305;rlan&#305;p haz&#305;rlanmad&#305;&#287;&#305;na ili&#351;kin g&ouml;r&uuml;&#351;&uuml;n&uuml; i&ccedil;eren [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":5107,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-template\/blank-element.php","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[3745],"tags":[],"class_list":["post-6838","page","type-page","status-publish","has-post-thumbnail","hentry","category-denetim"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/pages\/6838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/comments?post=6838"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/pages\/6838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/media\/5107"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/media?parent=6838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/categories?post=6838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/tr\/wp-json\/wp\/v2\/tags?post=6838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}