{"id":1812,"date":"2017-12-11T08:01:47","date_gmt":"2017-12-11T05:01:47","guid":{"rendered":"http:\/\/noktax.com\/?p=1812"},"modified":"2017-12-11T08:01:47","modified_gmt":"2017-12-11T05:01:47","slug":"bagimsiz-denetim-standardi-810","status":"publish","type":"post","link":"https:\/\/noktax.com\/fr\/2017\/12\/11\/bagimsiz-denetim-standardi-810\/","title":{"rendered":"Norme d’audit ind\u00e9pendante"},"content":{"rendered":"\n\n\n
\n\n\n\n
11 Aral\u0131k 2017 PAZARTES\u0130<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 30267<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 63<\/b><\/p>\n

(\u00d6ZET F\u0130NANSAL TABLOLARA \u0130L\u0130\u015eK\u0130N RAPOR VERMEK \u00dcZERE YAPILAN<\/b><\/p>\n

DENET\u0130MLER HAKKINDA BA\u011eIMSIZ DENET\u0130M STANDARDI 810)<\/b><\/p>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 63<\/b><\/p>\n

(\u00d6ZET F\u0130NANSAL TABLOLARA \u0130L\u0130\u015eK\u0130N RAPOR VERMEK \u00dcZERE YAPILAN<\/b><\/p>\n

DENET\u0130MLER HAKKINDA BA\u011eIMSIZ DENET\u0130M STANDARDI 810)<\/b><\/p>\n

Ama\u00e7<\/b><\/p>\n

MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131; Ek\u2019te yer alan \u00d6zet Finansal Tablolara \u0130li\u015fkin Rapor Vermek \u00dczere Yap\u0131lan Denetimler Standard\u0131 (BDS 810)\u2019un y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/p>\n

Kapsam<\/b><\/p>\n

MADDE 2 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 810 metninde belirlenmi\u015ftir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 3 \u2013<\/b>\u00a0(1) Bu Tebli\u011f, 26\/9\/2011 tarihli ve 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/b><\/p>\n

MADDE 4 \u2013<\/b>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n

a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,<\/p>\n

b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/p>\n

c) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu,<\/p>\n

ifade eder.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/b><\/p>\n

MADDE 5 \u2013<\/b>\u00a0(1) 22\/4\/2014 tarihli ve 28980 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00d6zet Finansal Tablolara \u0130li\u015fkin Rapor Vermek \u00dczere Yap\u0131lan Denetimler (BDS 810) Hakk\u0131nda Tebli\u011f T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 37 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 6 \u2013<\/b>\u00a0(1) Bu Tebli\u011f; 1\/1\/2017 tarihinde ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinin denetiminde uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 7 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Ba\u015fkan y\u00fcr\u00fct\u00fcr.<\/p>\n

Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

11 Aral\u0131k 2017 PAZARTES\u0130 Resm\u00ee Gazete Say\u0131 : 30267 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 63 (\u00d6ZET F\u0130NANSAL TABLOLARA \u0130L\u0130\u015eK\u0130N RAPOR VERMEK \u00dcZERE YAPILAN DENET\u0130MLER HAKKINDA BA\u011eIMSIZ DENET\u0130M STANDARDI 810) Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 63 (\u00d6ZET F\u0130NANSAL TABLOLARA \u0130L\u0130\u015eK\u0130N RAPOR VERMEK<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[196,194,195,197],"_links":{"self":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1812"}],"collection":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/comments?post=1812"}],"version-history":[{"count":1,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1812\/revisions"}],"predecessor-version":[{"id":1813,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/posts\/1812\/revisions\/1813"}],"wp:attachment":[{"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/media?parent=1812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/categories?post=1812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noktax.com\/fr\/wp-json\/wp\/v2\/tags?post=1812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}