YENİ DENETÇİ RAPORLARINDA KİLİT DENETİM KONULARININ BİLDİRİLMESİ: BORSA İSTANBUL (BİST) İNŞAAT ENDEKSİ İŞLETMELERİ ÜZERİNE BİR ARAŞTIRMA
نویسندگان
چکیده
Kilit denetim konuları (KDK), bağımsız sürecinde denetçilerin üzerinde odaklanacağı konular arasında en fazla önem arz eden ifade etmektedir. KDK, 09.03.2017 tarih ve 30002 Sayılı Resmi Gazete’de yayımlanan “BDS 701: Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi (BDS 701)” isimli standartta düzenlenmiştir. Bu düzenlemeyle, gerek hisseleri borsada işlem gören işletmelerin gerekse diğer denetime tabi denetimleri sırasında denetçi raporlarında KDK’lara yer verilmesi zorunluluğu getirilmiştir.Bu çalışmanın amacı, BDS 701’in KDK’ların raporlanmasına yönelik getirdiği ilke esasların açıklanarak, BİST İnşaat Endeksi’ndeki bildirilen içerik analizinin yapılmasıdır. amaçla, çalışmaya konu işletmelere ilişkin 2020 2021 yıllarına ait KDK’lar incelenmiş Endeksi’nde alan durulan KDK’ların; yatırım amaçlı gayrimenkuller, hasılat finansal borçlar ile ilişkili hususlar olduğu tespit edilmiştir.
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ژورنال
عنوان ژورنال: Muhasebe ve denetime bak??
سال: 2022
ISSN: ['1307-6639']
DOI: https://doi.org/10.55322/mdbakis.1045449