Publication: İşlem denetçisi ve yasal düzenlemeler çerçevesinde değerlendirilmesi
Abstract
lem Denetimi, İşlem denetçisi, Denetim, Denetçi, 6102 Sayılı Türk Ticaret Kanunu ÖZET Denetim, işletmelerin ekonomik faaliyetlerini ve faaliyet sonuçları ile belirlenmiş standart ölçütler (genel kabul görmüş muhasebe ilkeleri) arasındaki uyum derecesini saptamak amacıyla sistematik ve objektif bir biçimde, kanıt toplanması, değerlendirilmesi ve sonuçlarının ilgili kullanıcılara iletilmesi surecidir. İşlem denetçisi kavramı ticaret hayatımıza Yeni Türk Ticaret Kanunu ile girmiş; şirketlerde kuruluş, birleşme, bölünme, tür değiştirme, sermaye artırımı, sermaye azaltımı, menkul kıymet ihracı gibi konularda görev alacak denetçi olarak tanımlanmıştır. Bu çalışmada işlem denetçisinin görev ve sorumlulukları yasal düzenlemeler çerçevesinde incelenerek; şirketler açısından gerekliliği değerlendirilmiş, Yeni Türk Ticaret Kanunundan kaldırılması ile birlikte yaşanabilecek sıkıntılar ve bunun yanında kanunda yer alan diğer yenilik ve gelişmelere değinilmiştir. Son olarak Sivas Serbest Muhasebeci Mali Müşavirler odasına kayıtlı meslek mensupları ile işlem denetçisinin gerekliliği ve Yeni Türk Ticaret Kanunu’nun değerlendirilmesi amacıyla anket çalışması yapılmıştır. Key Words: Process audit, process auditor, auditing, auditor, Turkish Commercial Code No. 6102
Audit is a process to accumulate evidence in a systematic and objective way, to evaluate the degree of matching between economic activities of businesses and results of activities as well as specified standart criterion ( generally accepted accounting principles ) and to send them to the relevant recipients. The concept auditor has come into life with Turkish Commercial Code and has been defined as a auditor will be performed in fields like formation in campanies, merger, division, change of type, share capital increase, share capital decrease, securities issuance. In this study, duties and responsibilities of an auditor has been examined in the framework of legal regulations; the necessity of him in terms of companies, the difficulties to be met when the New Turkish Commercial Code is removal and also other innovations and developments in the Law has also been addressed. Lastly, a survey has been conducted with the members of profession registered at chamber of certified public accountants of Sivas about the necessity of an auditor and evoluation of New Turkish Commercial Code.
Audit is a process to accumulate evidence in a systematic and objective way, to evaluate the degree of matching between economic activities of businesses and results of activities as well as specified standart criterion ( generally accepted accounting principles ) and to send them to the relevant recipients. The concept auditor has come into life with Turkish Commercial Code and has been defined as a auditor will be performed in fields like formation in campanies, merger, division, change of type, share capital increase, share capital decrease, securities issuance. In this study, duties and responsibilities of an auditor has been examined in the framework of legal regulations; the necessity of him in terms of companies, the difficulties to be met when the New Turkish Commercial Code is removal and also other innovations and developments in the Law has also been addressed. Lastly, a survey has been conducted with the members of profession registered at chamber of certified public accountants of Sivas about the necessity of an auditor and evoluation of New Turkish Commercial Code.