{"id":2346,"date":"2024-08-28T01:05:50","date_gmt":"2024-08-27T22:05:50","guid":{"rendered":"https:\/\/www.gokberkcan.com\/?p=2346"},"modified":"2024-08-28T01:05:50","modified_gmt":"2024-08-27T22:05:50","slug":"2346","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=2346","title":{"rendered":""},"content":{"rendered":"<p>Konkordato ve iflas haberleri, ekonomik krizin derinle\u015fti\u011fi g\u00fcnlerde daha da \u00f6nem kazanmaya ba\u015flad\u0131.<\/p>\n<p>\u0130\u015fletmelerin ya\u015fad\u0131\u011f\u0131 s\u0131k\u0131nt\u0131larda, i\u00e7imizden ge\u00e7en ekonomik kriz yokmu\u015f gibi davranamay\u0131z. Ancak, finansal \u00fcr\u00fcn ihra\u00e7 eden (bor\u00e7 veya hisse senetleri) \u015firketlerin olumlu denetim raporunun \u00fczerinden bir y\u0131l ge\u00e7meden iflas etmesi de g\u00f6z ard\u0131 ediliyor.<\/p>\n<p><a href=\"https:\/\/kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TDS\/TDS_2021_Seti\/BDS%20570.pdf\">Uluslararas\u0131 Denetim Standard\u0131 570, i\u015fletme s\u00fcreklili\u011fi sorunu ya\u015fayan bir i\u015fletmenin denetim raporunun durumun \u00f6nemlili\u011fine g\u00f6re de\u011fi\u015ftirilmesi gerekti\u011fini belirtiyor<\/a>. Bu analizi kim yapacak? Denet\u00e7i. \u0130\u015fletmenin faaliyet, finansal ve y\u00f6netim durumundaki bozulmalar\u0131 g\u00f6z \u00f6n\u00fcne alarak, finansal tablo yay\u0131mlanmas\u0131ndan bir y\u0131l sonra i\u015fletmenin faaliyetlerine devam edip edemeyece\u011fine karar vermekle y\u00fck\u00fcml\u00fcd\u00fcr denet\u00e7i.<\/p>\n<p>Ekonomik krizin derinli\u011fi, 2001&#8217;den k\u00f6t\u00fc bir sonuca do\u011fru gidi\u015fi tart\u0131\u015fmaya gerek yok. Muhasebe mesle\u011fi a\u00e7\u0131s\u0131ndan \u00f6nemli olan, uygulama denetim raporunun i\u00e7eri\u011finde yer almas\u0131 gereken s\u00fcreklilik analizinin yap\u0131lmas\u0131 ve finansal tablo kullan\u0131c\u0131lar\u0131na sunulmas\u0131d\u0131r.<\/p>\n<p>Acaba denetim raporundan 6 ay sonra konkordato a\u00e7\u0131klayan \u015firketlere ba\u011f\u0131ms\u0131z denet\u00e7ileri de \u015fa\u015f\u0131r\u0131yor mudur? Haberlerdeki ba\u015fl\u0131klar\u0131n yaratt\u0131\u011f\u0131 s\u00fcrprizi onlar da ya\u015f\u0131yor mudur?<\/p>\n<p>Cevaplar\u0131 evet ise <\/p>\n<p><a href=\"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/ARA-12-2021-0235\/full\/html\">Ocak, M., Ozkan, S. and Can, G. (2022), Continuing professional education and audit quality: evidence from an emerging market, Asian Review of Accounting, Vol. 30 No. 4, pp. 432-464.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Konkordato ve iflas haberleri, ekonomik krizin derinle\u015fti\u011fi g\u00fcnlerde daha da \u00f6nem kazanmaya ba\u015flad\u0131. \u0130\u015fletmelerin ya\u015fad\u0131\u011f\u0131 s\u0131k\u0131nt\u0131larda, i\u00e7imizden ge\u00e7en ekonomik kriz yokmu\u015f gibi davranamay\u0131z. Ancak, finansal \u00fcr\u00fcn ihra\u00e7 eden (bor\u00e7 veya hisse senetleri) \u015firketlerin olumlu denetim raporunun \u00fczerinden bir y\u0131l ge\u00e7meden iflas etmesi de g\u00f6z ard\u0131 ediliyor. Uluslararas\u0131 Denetim Standard\u0131 570, i\u015fletme s\u00fcreklili\u011fi sorunu ya\u015fayan bir [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,8],"tags":[],"class_list":["post-2346","post","type-post","status-publish","format-standard","hentry","category-denetim-ky","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/2346","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=2346"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/2346\/revisions"}],"predecessor-version":[{"id":2347,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/2346\/revisions\/2347"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}