{"id":860,"date":"2011-01-14T14:40:00","date_gmt":"2011-01-14T19:40:00","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=860"},"modified":"2011-05-18T16:08:31","modified_gmt":"2011-05-18T21:08:31","slug":"turkiye%e2%80%99de-ticaret-hukuku-cercevesinde-denetim-ve-denetimin-gozetimi","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/turkiye%e2%80%99de-ticaret-hukuku-cercevesinde-denetim-ve-denetimin-gozetimi","title":{"rendered":"T\u00fcrkiye\u2019de Ticaret Hukuku \u00c7er\u00e7evesinde Denetim ve Denetimin G\u00f6zetimi"},"content":{"rendered":"\n\n<\/col>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n
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Makale Bilgileri<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Dergi: <\/strong><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/span><\/span><\/p>\n

Makalenin Ba\u015fl\u0131\u011f\u0131: <\/strong><\/span>Audit and Oversight of Audit in terms of Commerce Law of Turkey
\n<\/span><\/span>[T\u00fcrkiye\u2019de Ticaret Hukuku \u00c7er\u00e7evesinde Denetim ve Denetimin G\u00f6zetimi]<\/span><\/span><\/p>\n

Yazar(lar): <\/strong><\/span>\u00dcmit G\u00fccenme Genc\u00e7o\u011flu, G\u00fcls\u00fcn \u0130\u015fsevero\u011flu, Yasemin Ertan<\/span><\/span><\/p>\n

Cilt: <\/strong><\/span>2<\/span><\/span><\/p>\n

Say\u0131: <\/strong><\/span>1<\/span><\/span><\/p>\n

Y\u0131l: <\/strong><\/span>2011<\/span><\/span><\/p>\n

Sayfa:<\/strong><\/span> 109 – 120<\/span><\/span><\/p>\n

ISSN: <\/strong><\/span>1309-2448<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00d6zet<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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K\u00fcreselle\u015fmenin getirdi\u011fi h\u0131zl\u0131 de\u011fi\u015fim ve ekonomik ya\u015fam\u0131n karma\u015f\u0131kla\u015fmas\u0131 t\u00fcm d\u00fcnyada g\u00fcvenilir ve \u015feffaf bilgi ihtiyac\u0131n\u0131 da art\u0131rmaktad\u0131r Bu niteliklere uygun finansal tablolar\u0131n \u00fcretilmesi ise t\u00fcm d\u00fcnyada raporlama ve denetim standartlar\u0131nda birli\u011fin sa\u011flanmas\u0131na ba\u011fl\u0131d\u0131r. T\u00fcrkiye\u2019de 2005 y\u0131l\u0131 ba\u015f\u0131ndan bu yana sermaye piyasas\u0131ndaki \u015firketler zorunlu olarak; Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na uyumlu olarak yay\u0131nlanan T\u00fcrkiye Muhasebe Standartlar\u0131(TMS)\u2019na uygun raporlama yapmaya ba\u015flam\u0131\u015ft\u0131r. Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu (BDDK) ve Sermaye Piyasas\u0131 Kurulu (SPK) bankalar\u0131n ve Sermaye Piyasas\u0131 Kanununa tabi ortakl\u0131klarda ba\u011f\u0131ms\u0131z muhasebe denetiminin uygulanmas\u0131na y\u00f6nelik olduk\u00e7a \u00f6nemli ad\u0131mlar atm\u0131\u015flard\u0131r. Mevcut T\u00fcrk Ticaret Kanunu\u2019nun yerine yasala\u015fma s\u00fcrecinde olan T\u00fcrk Ticaret Kanunu Tasar\u0131s\u0131 haz\u0131rlanm\u0131\u015ft\u0131r. Tasar\u0131\u2019da sermaye piyasas\u0131 d\u0131\u015f\u0131ndaki i\u015fletmelerin de TMS\u2019lere uygun raporlamaya ve ba\u011f\u0131ms\u0131z muhasebe denetimine tabi olmas\u0131na ili\u015fkin d\u00fczenlemeler getirilmi\u015ftir. Ayr\u0131ca, tasar\u0131ya g\u00f6re T\u00fcrkiye Denetim ve G\u00fcvence Standartlar\u0131 Kurulu\u2019nun olu\u015fturulmas\u0131 gerekmektedir. T\u00fcm bu geli\u015fmeler ve T\u00fcrk Ticaret Kanunu tasla\u011f\u0131nda bulunan d\u00fczenlemeler, \u00fclkemizde vergi a\u011f\u0131rl\u0131kl\u0131 denetimden, ekonomik denetime do\u011fru y\u00f6neli\u011fi ger\u00e7ekle\u015ftirme amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu \u00e7al\u0131\u015fmada T\u00fcrkiye\u2019de muhasebe denetiminin mevcut durumunun ve bu konuda Uluslararas\u0131 geli\u015fmelere uyum \u00e7er\u00e7evesinde gelinen noktan\u0131n ortaya konmas\u0131 ama\u00e7lanmaktad\u0131r<\/span>.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Anahtar Kelimeler: <\/strong><\/span>Muhasebe denetimi, Denetimin g\u00f6zetimi, T\u00fcrk Ticaret Kanunu Tasla\u011f\u0131, Uluslararas\u0131 Denetim Standartlar\u0131, T\u00fcrkiye Muhasebe Standartlar\u0131, Kurumsal y\u00f6netim<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span> <\/span>M42, M48<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Abstract<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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While the rapid change bro<\/span><\/span>ught by globalization of the economic life are enhancing world-wide the need for reliable and transparence information, the preparation of financial statement according to these two factors depends on establishing a unity between reporting standards and auditing applied around the world<\/span><\/span>. <\/span><\/span><\/span>Since 2005, stock market companies have started mandatory application of Turkish Accounting Standards (TASs), which is published in accordance with the International Financial Reporting Standards (IFRSs). Banking Regulation and Supervision Agency (BRSA) and Capital Markets Board (CMB) have taken very significant steps towards implementation of independent audit. A new Draft Turkish Commerce Law (TCL), as a replacement of the current TCL, has been prepared and it is now underway of becoming law. Moreover, according to draft TCL, Turkish Audit and Assurance Standards Board should be established. All of these developments perform with the object of secure transition from a tax oriented auditing view point to economic auditing point. The current study aims to reveal the development and current condition of auditing in Turkey and what have done in terms of keep up with international development.<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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Keywords: <\/strong><\/span><\/span>Audit, Oversight of audit, Draft Turkish Commerce Law, International Audit Standards, Turkish Accounting Standards, Corporate governance<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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JEL Classification:<\/strong><\/span><\/span> <\/span><\/span>M42, M48<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Audit and Oversight of Audit in terms of Commerce Law of Turkey [T\u00fcrkiye\u2019de Ticaret Hukuku \u00c7er\u00e7evesinde Denetim ve Denetimin G\u00f6zetimi] Yazar(lar): \u00dcmit G\u00fccenme Genc\u00e7o\u011flu, G\u00fcls\u00fcn \u0130\u015fsevero\u011flu, Yasemin Ertan Cilt: 2 Say\u0131: 1 Y\u0131l: 2011 Sayfa: 109 – 120 ISSN: 1309-2448 \u00d6zet K\u00fcreselle\u015fmenin getirdi\u011fi h\u0131zl\u0131 de\u011fi\u015fim […]<\/p>\n

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