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Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019ndan<\/strong><\/p>\n

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IHS 4410 esas olarak; herhangi bir g\u00fcvence vermeksizin tarihi finansal bilgilerin haz\u0131rlanmas\u0131 ve sunumu konusunda y\u00f6netime yard\u0131mc\u0131 olmak ve bu \u0130HS\u2019ye uygun olarak s\u00f6z konusu i\u015fe y\u00f6nelik raporlama yapmak amac\u0131yla g\u00f6revlendirilen bir denet\u00e7inin sorumluluklar\u0131n\u0131 d\u00fczenlemektedir. S\u00f6z konusu Standartta finansal bilgileri derleme i\u015fi, bir i\u015fletmeye ait finansal bilgilerin ge\u00e7erli finansal raporlama \u00e7er\u00e7evesine uygun olarak haz\u0131rlanmas\u0131 ve sunumunda y\u00f6netime yard\u0131mc\u0131 olmak i\u00e7in denet\u00e7inin, muhasebe ve finansal raporlama alanlar\u0131ndaki uzmanl\u0131\u011f\u0131n\u0131 kulland\u0131\u011f\u0131 ve bu \u0130HS uyar\u0131nca raporlama yapt\u0131\u011f\u0131 i\u015f <\/em>olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
Di\u011fer taraftan, TTK\u2019n\u0131n 400\u2019\u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, denet\u00e7inin denetleme yapt\u0131\u011f\u0131 \u015firkete, vergi dan\u0131\u015fmanl\u0131\u011f\u0131 ve vergi denetimi d\u0131\u015f\u0131nda, dan\u0131\u015fmanl\u0131k veya hizmet veremeyece\u011fi, bunu bir yavru \u015firketi arac\u0131l\u0131\u011f\u0131yla yapamayaca\u011f\u0131 d\u00fczenlenmektedir.<\/p>\n
Bu itibarla; denet\u00e7i, TTK\u2019n\u0131n 397 il\u00e2 406 nc\u0131 maddeleri kapsam\u0131nda ba\u011f\u0131ms\u0131z denet\u00e7i olarak g\u00f6rev ald\u0131\u011f\u0131 \u015firketlere finansal bilgileri derleme i\u015fi sunamaz<\/u><\/strong>. Bundan dolay\u0131 \u0130HS 4410, mevzuatla ba\u015fka bir \u015fekilde yasaklanmad\u0131\u011f\u0131 s\u00fcrece denet\u00e7iden -ba\u011f\u0131ms\u0131z denet\u00e7i olarak g\u00f6rev almad\u0131\u011f\u0131 bir i\u015fletme nezdinde- bir finansal bilgileri derleme i\u015fi y\u00fcr\u00fctmesi talep edilmesi durumunda kullan\u0131labilir.<\/strong><\/p>\n
Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n
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<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
\u0130HS 4410 Finansal Bilgileri Derleme \u0130\u015fi Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019ndan IHS 4410 esas olarak; herhangi bir g\u00fcvence vermeksizin tarihi finansal bilgilerin haz\u0131rlanmas\u0131 ve sunumu konusunda y\u00f6netime yard\u0131mc\u0131 olmak ve bu \u0130HS\u2019ye uygun olarak s\u00f6z konusu i\u015fe y\u00f6nelik raporlama yapmak amac\u0131yla g\u00f6revlendirilen bir denet\u00e7inin sorumluluklar\u0131n\u0131 d\u00fczenlemektedir. S\u00f6z konusu Standartta finansal bilgileri derleme…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n\u0130lgili Hizmetler Standard\u0131 (\u0130HS) 4410 Finansal Bilgileri Derleme \u0130\u015fi Kapsam\u0131nda Hizmet Verilmesi Hakk\u0131nda Duyuru - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/ilgili-hizmetler-standardi-ihs-4410-finansal-bilgileri-derleme-isi-kapsaminda-hizmet-verilmesi-hakkinda-duyuru\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130lgili Hizmetler Standard\u0131 (\u0130HS) 4410 Finansal Bilgileri Derleme \u0130\u015fi Kapsam\u0131nda Hizmet Verilmesi Hakk\u0131nda Duyuru - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"\u0130HS 4410 Finansal Bilgileri Derleme \u0130\u015fi Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131\u2019ndan IHS 4410 esas olarak; herhangi bir g\u00fcvence vermeksizin tarihi finansal bilgilerin haz\u0131rlanmas\u0131 ve sunumu konusunda y\u00f6netime yard\u0131mc\u0131 olmak ve bu \u0130HS\u2019ye uygun olarak s\u00f6z konusu i\u015fe y\u00f6nelik raporlama yapmak amac\u0131yla g\u00f6revlendirilen bir denet\u00e7inin sorumluluklar\u0131n\u0131 d\u00fczenlemektedir. 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