{"id":1699,"date":"2014-03-16T10:24:54","date_gmt":"2014-03-16T08:24:54","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1699"},"modified":"2014-03-16T10:24:54","modified_gmt":"2014-03-16T08:24:54","slug":"bagimsiz-denetcinin-finansal-tablolara-iliskin-sorumluluklari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetcinin-finansal-tablolara-iliskin-sorumluluklari\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denet\u00e7inin Finansal Tablolara \u0130li\u015fkin Sorumluluklar\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a014 Mart\u00a02014\u00a0\u00a0CUMA,\u00a0Say\u0131 : 28941,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

BA\u011eIMSIZ DENET\u00c7\u0130N\u0130N DENETLENM\u0130\u015e F\u0130NANSAL TABLOLARI\u00a0\u0130\u00c7EREN DOK\u00dcMANLARDAK\u0130 D\u0130\u011eER B\u0130LG\u0130LERE \u0130L\u0130\u015eK\u0130N\u00a0SORUMLULUKLARI (BDS 720)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 34<\/strong><\/p>\n

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

MADDE 1 \u2013\u00a0<\/b>(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7inin Denetlenmi\u015f Finansal Tablolar\u0131 \u0130\u00e7eren Dok\u00fcmanlardaki Di\u011fer Bilgilere \u0130li\u015fkin Sorumluluklar\u0131 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, ekte yer alan BDS 720 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\u00a0<\/b>(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","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a014 Mart\u00a02014\u00a0\u00a0CUMA,\u00a0Say\u0131 : 28941,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: BA\u011eIMSIZ DENET\u00c7\u0130N\u0130N DENETLENM\u0130\u015e F\u0130NANSAL TABLOLARI\u00a0\u0130\u00c7EREN DOK\u00dcMANLARDAK\u0130 D\u0130\u011eER B\u0130LG\u0130LERE \u0130L\u0130\u015eK\u0130N\u00a0SORUMLULUKLARI (BDS 720)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 34 Ama\u00e7 MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7inin Denetlenmi\u015f Finansal Tablolar\u0131 \u0130\u00e7eren Dok\u00fcmanlardaki Di\u011fer Bilgilere \u0130li\u015fkin Sorumluluklar\u0131 Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. Kapsam …<\/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":[291,670,299,66],"class_list":["post-1699","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-denetci","tag-finansal-tablo","tag-sorumluluk","tag-teblig"],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denet\u00e7inin Finansal Tablolara \u0130li\u015fkin Sorumluluklar\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetcinin-finansal-tablolara-iliskin-sorumluluklari\/\" \/>\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 Denet\u00e7inin Finansal Tablolara \u0130li\u015fkin Sorumluluklar\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a014 Mart\u00a02014\u00a0\u00a0CUMA,\u00a0Say\u0131 : 28941,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: BA\u011eIMSIZ DENET\u00c7\u0130N\u0130N DENETLENM\u0130\u015e F\u0130NANSAL TABLOLARI\u00a0\u0130\u00c7EREN DOK\u00dcMANLARDAK\u0130 D\u0130\u011eER B\u0130LG\u0130LERE \u0130L\u0130\u015eK\u0130N\u00a0SORUMLULUKLARI (BDS 720)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 34 Ama\u00e7 MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Ba\u011f\u0131ms\u0131z Denet\u00e7inin Denetlenmi\u015f Finansal Tablolar\u0131 \u0130\u00e7eren Dok\u00fcmanlardaki Di\u011fer Bilgilere \u0130li\u015fkin Sorumluluklar\u0131 Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. 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