Sermaye Şirketlerinde Bağımsız Denetimin Zorunluluğuna İlişkin Yasal Düzenlemeler Ve Güncel Gelişmeler
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Tarih
2013
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info:eu-repo/semantics/openAccess
Özet
Ülkemizdeki şirketlerde bağımsız denetim zorunluluğu ilk önce bankalarda, seımaye piyasasındaki halka açık anonim şirketlerde ve Sigorta şirketlerinde yapılmaktaydı. Daha sonra bağımsız denetim 6102 sayılı Türk Ticaret Kanunu ile bütün sermaye şirketleri için zorunlu hale getirilmiş- tir. Ancak, Türk Ticaret Kanunu yürürlüğe girmeden önce çıkarılan 6335 sayılı Kanun ile tüm sermaye şirketlerin bağımsız denetime tabi olması zorunluluğundan vazgeçilmiş olup bunun yerine bağımsız denetime tabi olacak şirketleri belirleme yetkisi Bakanlar Kuruluna verilmiştir. Bakanlar Kurulu da kendisine tanınan bu yetki çerçevesinde, bağımsız denetime tabi olacak şirketlerin belirlenmesine dair 2012/4213 sayılı Kararı yürürlüğe koymuştur. Çalışmanın amacı, 6102 sayılı Türk Ticaret Kanunu ile sermaye şirketlerinin bağımsız denetimine tabi olma zorunluluğunun günümüz yasal gelişmeleri ışığında sistematik olarak incelenmesidir. Bu bağlamda en önemli yasal düzenlemenin 2012/4213 sayılı Bakanlar Kurulu Kararı olduğu görülmüştür. Buna göre belirli kriterleri aşan tüm sermaye şirketleri bağımsız denetime tabidirler. Ayrıca 6455 sayılı Kanunla tüm anonim şirketler bağımsız denetime tabi kılınmıştır.
In our country independent audit requirement, were first being applied to banks, public joint stock companies and insurance companies in the capital market. Then, with the Turkish Commercial Code No. 6102 independent audit has been made compulsory for all equity firms. However, with The Law No. 6335 which was made before the Turkish Commercial Code took effect, them and mandatory independent audit for all capital companies has been lifted and instead of this, the authority to define the companies which mandatory independent auditing will be applied given to the Council of Ministers. The Council of Ministers pursuant to the authority granted to it, has put the Decision No. 2012/4213 into effect, which determines the companies subject to the mandatory independent audit. The purpose of the study is to systematicly investigate the mandatory which took effect with the Turkish Commercial Law No. 6102 for capital companies to be audited independently with the recent legal developments. In this context, it is seen that the most important legal regulation is the Council of Ministers’ Decision No. 2012/4213. Accordingly, all capital companies in excess of certain thresholds are subject to audit. Also by Law No. 6455, all joint stock companies are also subject to audit.
In our country independent audit requirement, were first being applied to banks, public joint stock companies and insurance companies in the capital market. Then, with the Turkish Commercial Code No. 6102 independent audit has been made compulsory for all equity firms. However, with The Law No. 6335 which was made before the Turkish Commercial Code took effect, them and mandatory independent audit for all capital companies has been lifted and instead of this, the authority to define the companies which mandatory independent auditing will be applied given to the Council of Ministers. The Council of Ministers pursuant to the authority granted to it, has put the Decision No. 2012/4213 into effect, which determines the companies subject to the mandatory independent audit. The purpose of the study is to systematicly investigate the mandatory which took effect with the Turkish Commercial Law No. 6102 for capital companies to be audited independently with the recent legal developments. In this context, it is seen that the most important legal regulation is the Council of Ministers’ Decision No. 2012/4213. Accordingly, all capital companies in excess of certain thresholds are subject to audit. Also by Law No. 6455, all joint stock companies are also subject to audit.
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Anahtar Kelimeler
İktisat, İşletme
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WoS Q Değeri
Scopus Q Değeri
Cilt
23
Sayı
118
