{"id":1534,"date":"2018-12-23T14:55:09","date_gmt":"2018-12-23T11:55:09","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=1534"},"modified":"2022-01-31T11:46:13","modified_gmt":"2022-01-31T08:46:13","slug":"kontrolsuz-cercevesiz-denetim","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=1534","title":{"rendered":"Kontrols\u00fcz, \u00e7er\u00e7evesiz denetim"},"content":{"rendered":"\n<p><a href=\"http:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/BDS\/bdsyeni25.12.2017\/BDS%20200-Site.pdf\">Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 200<\/a>&#8216;e g\u00f6re finansal tablolar\u0131n denetiminin amac\u0131na<i> finansal tablolar\u0131n t\u00fcm \u00f6nemli y\u00f6nleriyle ge\u00e7erli <\/i><i><strong>finansal raporlama \u00e7er\u00e7evesine<\/strong><\/i><i> uygun olarak haz\u0131rlan\u0131p haz\u0131rlanmad\u0131\u011f\u0131na ili\u015fkin denet\u00e7i taraf\u0131ndan verilen g\u00f6r\u00fc\u015fle ula\u015f\u0131l\u0131r.<\/i> Bir di\u011fer deyi\u015fle temel al\u0131nacak bir kriter (finansal raporlama standartlar\u0131 seti) yoksa denetim yap\u0131lamaz. Peki i\u00e7 denetim yap\u0131lacaksa ge\u00e7erli bir \u00e7er\u00e7eve ihtiyac\u0131 de\u011fi\u015fir mi? Cevap veriyorum, hay\u0131r. Burada kastte\u011fim \u00e7er\u00e7eve TFRS de\u011fil. \u015eirketin kendi kurallar\u0131d\u0131r i\u00e7 denetime konu olan \u00e7er\u00e7eve.<\/p>\n\n\n<p>Ben \u00e7ok merak ediyorum i\u00e7 kontrol sistemi olmayan bir \u015firkette hile denetimi nas\u0131l yap\u0131l\u0131yor?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 200&#8216;e g\u00f6re finansal tablolar\u0131n denetiminin amac\u0131na finansal tablolar\u0131n t\u00fcm \u00f6nemli y\u00f6nleriyle ge\u00e7erli finansal raporlama \u00e7er\u00e7evesine uygun olarak haz\u0131rlan\u0131p haz\u0131rlanmad\u0131\u011f\u0131na ili\u015fkin denet\u00e7i taraf\u0131ndan verilen g\u00f6r\u00fc\u015fle ula\u015f\u0131l\u0131r. Bir di\u011fer deyi\u015fle temel al\u0131nacak bir kriter (finansal raporlama standartlar\u0131 seti) yoksa denetim yap\u0131lamaz. Peki i\u00e7 denetim yap\u0131lacaksa ge\u00e7erli bir \u00e7er\u00e7eve ihtiyac\u0131 de\u011fi\u015fir mi? Cevap veriyorum, hay\u0131r. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-1534","post","type-post","status-publish","format-standard","hentry","category-denetim-ky"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1534"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1534\/revisions"}],"predecessor-version":[{"id":2112,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1534\/revisions\/2112"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}