Publication: Eski Türk Ticaret Kanunu Semaye Piyasası Kanunu ve Yeni Türk Ticaret Kanununun bağımsız denetim yönünden incelenmesi
Abstract
ESKİ TÜRK TİCARET KANUNU SEMAYE PİYASASI KANUNU VE YENİ TÜRK TİCARET KANUNUNUN BAĞIMSIZ DENETİM YÖNÜNDEN İNCELENMESİ İşletmelerin büyümesi ve faaliyetlerinde ortaya çıkan karmaşıklık beraberinde işletmelerin muhasebe sistemlerinin de karışmasına neden olmaktadır. Muhasebe bilgilerinde meydana gelen bu karmaşıklık işletmenin finansal tablolarına ve muhasebe bilgilerine olan güvenilirlik derecesini olumsuz yönde etkilemektedir. İşletmelerin çalışanlarına, ortaklarına ve kendi sahiplerine güvenilir ve doğru bilgi verebilmeleri için bağımsız dış denetim faaliyetinin kaçınılmaz bir gereksinim olmasına, denetimlerinin düzenli ve sıkı bir şekilde yapılmasına ve neden olmuştur. Bunların dışında Dünya’da meydana gelen denetim skandalları ise, bağımsız denetim hizmetinde kalitenin arttırılması için birçok yeni düzenlemelerin gerçekleşmesine olanak sağlamıştır. Türkiye'de de bu düzenlemelere paralel olarak gelişmeler yaşanmıştır. Türkiye’de Sermaye Piyasası Kurulu’nun denetiminin yanında, 1957 yılında yürürlüğe giren 6762 sayılı Eski Türk Ticaret Kanunu ticaret, sanayi ve hizmet sektörlerinin ihtiyaçlarına cevap vermeye çalışmıştır. Avrupa Birliği ile müzakerelerinin başlaması ile gelişen sermaye piyasalarındaki değişimlerin yakalanması açısından bu alanda yasal değişimlerin yapılması kaçınılmaz bir hal almış olup 13.01.2012 tarihinde Türkiye Büyük Millet Meclisi Genel Kurulu’ unda kabul edilen 6102 sayılı Yeni Türk Ticaret Kanunu 14.02.2011 tarihli 27846 sayılı Resmi Gazete’de yayınlanmıştır. En son olarak kanunun belirli maddelerinde değişiklik yapılarak 01.07.2012 tarihinde 6335 sayılı Türk Ticaret Kanunu olarak yürürlüğe girmiştir
FORMER ANALYSIS OF TURKISH COMMERCIAL CODE, CAPITAL MARKETS BOARD AND NEW TURKISH COMMERCIAL CODE DRAFT IN THE CONTEXT OF INDEPENDENT AUDİTİNG Activities, along with the growth and complexity of emerging businesses in the accounting systems of enterprises leads to interference. Accounting information for the entity's financial statements and accounting information that occurred with this complexity negatively affects the degree of reliability. İndependent auditing become an indispensable activity due to provide relaible and accurate information to both employees, shaeholders and third parties and regular and strict controls have been done for his purpose. In addition, the audit scandals that occurred in the world, however, many of the independent audit in order to increase the service quality has enabled the realization of the new regulations. Developments have taken place in Turkey in accortdance with these regulations. In addition to the supervision of the Capital Markets Board of Turkey, the former Tukish ish Commercial Code No. 6762 which entered into force in 1957,for meeting the needs at commerce, industry and service sectors, Negotiations with the European Union in terms of capturing changes in capital markets and developing legislative changes in this area have become a necessity and on 01.13.2012 Grand National Assembly of Turkey adopted when the new Turkish Commercial Code No. 6102 dated 02.14.2011 , which is published in the Official Gazette No. 27 846 Most recently, an amendment made in some certain provisions and the (new) Turkish Commercial Code No. 6335 came into force on 07.01.2012.
FORMER ANALYSIS OF TURKISH COMMERCIAL CODE, CAPITAL MARKETS BOARD AND NEW TURKISH COMMERCIAL CODE DRAFT IN THE CONTEXT OF INDEPENDENT AUDİTİNG Activities, along with the growth and complexity of emerging businesses in the accounting systems of enterprises leads to interference. Accounting information for the entity's financial statements and accounting information that occurred with this complexity negatively affects the degree of reliability. İndependent auditing become an indispensable activity due to provide relaible and accurate information to both employees, shaeholders and third parties and regular and strict controls have been done for his purpose. In addition, the audit scandals that occurred in the world, however, many of the independent audit in order to increase the service quality has enabled the realization of the new regulations. Developments have taken place in Turkey in accortdance with these regulations. In addition to the supervision of the Capital Markets Board of Turkey, the former Tukish ish Commercial Code No. 6762 which entered into force in 1957,for meeting the needs at commerce, industry and service sectors, Negotiations with the European Union in terms of capturing changes in capital markets and developing legislative changes in this area have become a necessity and on 01.13.2012 Grand National Assembly of Turkey adopted when the new Turkish Commercial Code No. 6102 dated 02.14.2011 , which is published in the Official Gazette No. 27 846 Most recently, an amendment made in some certain provisions and the (new) Turkish Commercial Code No. 6335 came into force on 07.01.2012.