{"id":2475,"date":"2025-12-27T15:24:23","date_gmt":"2025-12-27T15:24:23","guid":{"rendered":"https:\/\/durupartners.com.tr\/?p=2475"},"modified":"2025-12-27T15:48:48","modified_gmt":"2025-12-27T15:48:48","slug":"daha-az-karmasik-isletmelerin-finansal-tablolarinin-denetimi-icin-bagimsiz-denetim-standardi-daki-bds-taslak-metni-kamuoyu-gorusune-acilmistir","status":"publish","type":"post","link":"https:\/\/durupartners.com.tr\/en\/daha-az-karmasik-isletmelerin-finansal-tablolarinin-denetimi-icin-bagimsiz-denetim-standardi-daki-bds-taslak-metni-kamuoyu-gorusune-acilmistir\/","title":{"rendered":"DAK\u0130 BDS Taslak Metni Kamuoyu G\u00f6r\u00fc\u015f\u00fcne A\u00e7\u0131lm\u0131\u015ft\u0131r\u00a0"},"content":{"rendered":"<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"749\" src=\"https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-1024x749.jpg\" alt=\"bagimsiz denetim 1\" class=\"wp-image-2459\" style=\"width:446px;height:auto\" srcset=\"https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-1024x749.jpg 1024w, https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-300x220.jpg 300w, https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-768x562.jpg 768w, https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-1536x1124.jpg 1536w, https:\/\/durupartners.com.tr\/wp-content\/uploads\/2025\/12\/bagimsiz-denetim-1-2048x1499.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Daha Az Karma\u015f\u0131k \u0130\u015fletmelerin Finansal Tablolar\u0131n\u0131n Denetimi \u0130\u00e7in Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 (DAK\u0130 BDS) Taslak Metni Kamuoyu G\u00f6r\u00fc\u015f\u00fcne A\u00e7\u0131lm\u0131\u015ft\u0131r\u00a0<\/p>\n\n\n\n<p>Finansal raporlama ekosisteminde daha az karma\u015f\u0131k i\u015fletmelerin de y\u00fcksek kaliteli ve \u00f6l\u00e7eklenebilir denetim hizmetine eri\u015fimi, g\u00fcvenilirli\u011fin ayr\u0131lmaz bir par\u00e7as\u0131 h\u00e2line gelmi\u015ftir. Kurumumuz, denetim uygulamalar\u0131n\u0131n sade, anla\u015f\u0131l\u0131r ve uygulanabilir bir \u00e7er\u00e7eve i\u00e7inde y\u00fcr\u00fct\u00fclmesini sa\u011flamak amac\u0131yla, uluslararas\u0131 standart belirleyici kurulu\u015flar nezdindeki geli\u015fmeleri yak\u0131ndan izlemekte ve bunlar\u0131 ulusal mevzuata yans\u0131tmak \u00fczere \u00e7al\u0131\u015fmalar\u0131n\u0131 s\u00fcrd\u00fcrmektedir.<\/p>\n\n\n\n<p>Bu \u00e7er\u00e7evede, 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ile Kurumumuza verilen T\u00fcrkiye Denetim Standartlar\u0131n\u0131 yay\u0131mlama yetkisi ve Uluslararas\u0131 Muhasebeciler Federasyonu (IFAC) taraf\u0131ndan yay\u0131mlanan uluslararas\u0131 standartlar\u0131 referans alma stratejimiz do\u011frultusunda; IFAC \u00e7at\u0131s\u0131 alt\u0131nda faaliyet g\u00f6steren Uluslararas\u0131 Ba\u011f\u0131ms\u0131z Denetim ve G\u00fcvence Denetimi Standartlar\u0131 Kurulu (IAASB) taraf\u0131ndan daha az karma\u015f\u0131k i\u015fletmelerin finansal tablolar\u0131n\u0131n denetimine y\u00f6nelik olarak geli\u015ftirilen yeni denetim standard\u0131n\u0131n mevzuat\u0131m\u0131za kazand\u0131r\u0131lmas\u0131na ili\u015fkin \u00e7al\u0131\u015fmalar Kurumumuzca tamamlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>DAK\u0130 BDS; daha az karma\u015f\u0131k i\u015fletmelerin finansal tablolar\u0131n\u0131n denetimlerinde, bir b\u00fct\u00fcn olarak finansal tablolar\u0131n hata veya hile kaynakl\u0131 \u00f6nemli bir yanl\u0131\u015fl\u0131k i\u00e7erip i\u00e7ermedi\u011fine ili\u015fkin makul bir g\u00fcvence elde etmek amac\u0131yla tasarlanm\u0131\u015f olup s\u00f6z konusu denetimlerin kaliteli bir \u015fekilde y\u00fcr\u00fct\u00fclmesini sa\u011flayacak bi\u00e7imde geli\u015ftirilmi\u015ftir. DAK\u0130 BDS, 10 b\u00f6l\u00fcm ve 7 ekten olu\u015fmakta olup Standard\u0131n temel \u00f6zellikleri a\u015fa\u011f\u0131da \u00f6zetlenmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131nda (BDS) yer alan kavramlar esas al\u0131narak geli\u015ftirilmi\u015f olup BDS\u2019lere k\u0131yasla daha sade bir bi\u00e7imde tasarlanm\u0131\u015f,<\/li>\n\n\n\n<li>DAK\u0130 BDS\u2019nin kullan\u0131m\u0131n\u0131n uygunlu\u011funun belirlenmesine y\u00f6nelik olarak bir uygulama alan\u0131 b\u00f6l\u00fcm\u00fcne yer verilmi\u015f,<\/li>\n\n\n\n<li>Denetimin genel ama\u00e7lar\u0131n\u0131n yan\u0131 s\u0131ra, denetim kan\u0131tlar\u0131, belgelendirme ve ileti\u015fime ili\u015fkin genel h\u00fck\u00fcmler ile \u00f6zel h\u00fck\u00fcmler d\u00fczenlenmi\u015f,<\/li>\n\n\n\n<li>Denetimde kalitenin y\u00f6netilmesi ve kaliteye ula\u015f\u0131lmas\u0131na ili\u015fkin sorumluluklar ile etik h\u00fck\u00fcmlere vurgu yap\u0131lm\u0131\u015f,<\/li>\n\n\n\n<li>Denetim s\u00f6zle\u015fmesinin kabul\u00fc veya devam ettirilmesi a\u015famas\u0131ndan ba\u015flay\u0131p g\u00f6r\u00fc\u015f olu\u015fturma ve raporlama a\u015famas\u0131yla sona eren bir denetim s\u00fcreci ele al\u0131nm\u0131\u015f,<\/li>\n\n\n\n<li>Denet\u00e7i raporunun i\u00e7eri\u011fi a\u00e7\u0131klanm\u0131\u015f olup denet\u00e7inin verece\u011fi g\u00f6r\u00fc\u015f t\u00fcrleri belirtilmi\u015f ve<\/li>\n\n\n\n<li>Topluluk finansal tablolar\u0131n\u0131n denetimlerinde dikkate al\u0131nmas\u0131 gereken \u00f6zel hususlar d\u00fczenlenmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<p>Bununla birlikte, DAK\u0130 BDS\u2019nin hangi i\u015fletmelerin denetiminde uygulanaca\u011f\u0131n\u0131n belirlenmesine y\u00f6nelik olarak \u00e7al\u0131\u015fmalar\u0131m\u0131z devam etmekte olup, Standart kapsam\u0131ndaki denetimlerin etkin bir \u015fekilde y\u00fcr\u00fct\u00fclmesinin sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan verece\u011finiz g\u00f6r\u00fc\u015fler b\u00fcy\u00fck \u00f6nem arz etmektedir. Bu do\u011frultuda; haz\u0131rlanan taslak metne eri\u015fim sa\u011flanabilecek link a\u015fa\u011f\u0131da sunulmu\u015f olup, taslak metine ili\u015fkin g\u00f6r\u00fc\u015f ve \u00f6nerilerinizin 30\/01\/2026 tarihine kadar&nbsp;<a href=\"mailto:denetimstandartlari@kgk.gov.tr\">denetimstandartlari@kgk.gov.tr<\/a>&nbsp;adresine iletilmesi rica olunur.<\/p>\n\n\n\n<p>Daha Az Karma\u015f\u0131k \u0130\u015fletmelerin Finansal Tablolar\u0131n\u0131n Denetimi \u0130\u00e7in Ba\u011f\u0131ms\u0131z Denetim Standard\u0131\u2019n\u0131n Taslak metnine ula\u015fmak i\u00e7in&nbsp;<a href=\"https:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/Duyurular\/v2\/TDS\/DAKIBDSTaslagi.pdf\">t\u0131klay\u0131n\u0131z.<\/a><\/p>\n\n\n\n<p>Kamuoyuna sayg\u0131yla duyurulur.<\/p>","protected":false},"excerpt":{"rendered":"<p>Daha Az Karma\u015f\u0131k \u0130\u015fletmelerin Finansal Tablolar\u0131n\u0131n Denetimi \u0130\u00e7in Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 (DAK\u0130 BDS) Taslak Metni Kamuoyu G\u00f6r\u00fc\u015f\u00fcne A\u00e7\u0131lm\u0131\u015ft\u0131r\u00a0 Finansal raporlama [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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