{"id":1292,"date":"2013-11-14T16:52:21","date_gmt":"2013-11-14T14:52:21","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1292"},"modified":"2013-12-01T11:22:06","modified_gmt":"2013-12-01T09:22:06","slug":"bagimsiz-denetimin-belgelendirilmesi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi"},"content":{"rendered":"

Resmi Gazete,\u00a014 Kas\u0131m\u00a02013\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28821<\/p>\n

BA\u011eIMSIZ DENET\u0130M\u0130N BELGELEND\u0130R\u0130LMES\u0130 (BDS 230)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 5<\/strong><\/p>\n

Ama\u00e7<\/b><\/p>\n

MADDE 1 \u2013<\/b>\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.<\/p>\n

Kapsam<\/b><\/p>\n

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

Dayanak<\/b><\/p>\n

MADDE 3 \u2013<\/b>\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve 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 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/b><\/p>\n

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

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

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

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

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

ifade\u00a0eder.<\/p>\n

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

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/b>\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.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 5 \u2013<\/b>\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.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

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

 <\/p>\n

Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a014 Kas\u0131m\u00a02013\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28821 BA\u011eIMSIZ DENET\u0130M\u0130N BELGELEND\u0130R\u0130LMES\u0130 (BDS 230)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 5 Ama\u00e7 MADDE 1 \u2013\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. Kapsam MADDE 2 \u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 230 metninde belirlenmi\u015ftir. Dayanak MADDE 3 \u2013\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[290,582,256,581,66],"class_list":["post-1292","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-bagimsiz","tag-belgelendirme","tag-denetim","tag-standart","tag-teblig"],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a014 Kas\u0131m\u00a02013\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28821 BA\u011eIMSIZ DENET\u0130M\u0130N BELGELEND\u0130R\u0130LMES\u0130 (BDS 230)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 5 Ama\u00e7 MADDE 1 \u2013\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. Kapsam MADDE 2 \u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 230 metninde belirlenmi\u015ftir. Dayanak MADDE 3 \u2013\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve …\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2013-11-14T14:52:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-12-01T09:22:06+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/\",\"name\":\"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2013-11-14T14:52:21+00:00\",\"dateModified\":\"2013-12-01T09:22:06+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/","og_locale":"tr_TR","og_type":"article","og_title":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi","og_description":"Resmi Gazete,\u00a014 Kas\u0131m\u00a02013\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28821 BA\u011eIMSIZ DENET\u0130M\u0130N BELGELEND\u0130R\u0130LMES\u0130 (BDS 230)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 5 Ama\u00e7 MADDE 1 \u2013\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. Kapsam MADDE 2 \u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 230 metninde belirlenmi\u015ftir. Dayanak MADDE 3 \u2013\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve …","og_url":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/","og_site_name":"Haberler","article_published_time":"2013-11-14T14:52:21+00:00","article_modified_time":"2013-12-01T09:22:06+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"1 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/","url":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/","name":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2013-11-14T14:52:21+00:00","dateModified":"2013-12-01T09:22:06+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/"]}]},{"@type":"BreadcrumbList","@id":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetimin-belgelendirilmesi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"Ba\u011f\u0131ms\u0131z Denetimin Belgelendirilmesi"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":3398,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=1292"}],"version-history":[{"count":3,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1292\/revisions"}],"predecessor-version":[{"id":1374,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1292\/revisions\/1374"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=1292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=1292"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=1292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}