Finansal Tablolar\u0131n M\u00fc\u015fterek Denetimi\/Joint Audit, ba\u015fta Fransa olmak \u00fczere d\u00fcnyan\u0131n bir\u00e7ok \u00fclkesinde uygulanmakta olup \u00e7e\u015fitli kurum ve kurulu\u015flar taraf\u0131ndan denetim kalitesini iyile\u015ftirmek ve finansal piyasalar\u0131n g\u00fcvenilirli\u011fini art\u0131rmak i\u00e7in \u00f6nemli bir ara\u00e7 olarak g\u00f6r\u00fclmektedir. M\u00fc\u015fterek denetimler, tek denetim firmas\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen denetimlerle benzer \u015fekilde ger\u00e7ekle\u015ftirilmektedir. Ancak m\u00fc\u015fterek denetim i\u015finin bir par\u00e7as\u0131 olan iki denet\u00e7inin birbirinin i\u015fini izleme s\u00fcreci ve denetim bulgular\u0131n\u0131n tart\u0131\u015f\u0131lmas\u0131 daha y\u00fcksek denetim kalitesiyle ili\u015fkilendirildi\u011fi i\u00e7in di\u011fer denetim yakla\u015f\u0131mlar\u0131ndan \u00f6nemli bir \u015fekilde ayr\u0131\u015fmaktad\u0131r. Bu \u00f6zellikleri ve \u00f6zellikle 2008 K\u00fcresel Finansal Krizi sonras\u0131nda piyasa yo\u011funla\u015fmas\u0131na kar\u015f\u0131 bir \u00f6nlem olarak \u00f6nerilmesi nedeniyle d\u00fcnyada m\u00fc\u015fterek denetimlerin denetim firmalar\u0131 ve denetim piyasas\u0131 \u00fczerindeki etkilerini \u00f6l\u00e7en bir\u00e7ok ara\u015ft\u0131rma yap\u0131lm\u0131\u015f ancak konunun \u00fclkemizde hi\u00e7 ele al\u0131nmad\u0131\u011f\u0131 tespit edilmi\u015ftir.<\/p>\n
M\u00fc\u015fterek denetim t\u00fcr\u00fcne \u00fclkemizin dikkatini \u00e7ekmek amac\u0131yla yaz\u0131lan bu kitap, yazarlar\u0131n alan\u0131nda ilk \u00e7al\u0131\u015fmas\u0131 olan \u2018M\u00fc\u015fterek Denetim Modelinin, Denetim Kalitesi ve Denetim Piyasas\u0131 \u00dczerindeki Etkisi: T\u00fcrkiye Ba\u011flam\u0131nda De\u011ferlendirilmesi\u2019 ba\u015fl\u0131kl\u0131 y\u00fcksek lisans tezine dayanarak haz\u0131rlanm\u0131\u015ft\u0131r. Kitapta m\u00fc\u015fterek denetim kavram\u0131, yasal \u00e7er\u00e7evesi, modelin fayda ve sak\u0131ncalar\u0131 ile farkl\u0131 \u00fclkelerdeki uygulamalar ele al\u0131nmakta; bu denetim modelinin T\u00fcrkiye\u2019de uygulanmas\u0131 halinde denetim piyasas\u0131na muhtemel etkileri ve yerli denetim firmalar\u0131n\u0131n geli\u015fimine katk\u0131da bulunma potansiyeline ili\u015fkin bilimsel bulgulara dayal\u0131 bir inceleme ve de\u011ferlendirmeye yer verilmektedir.<\/p>\n
Kitab\u0131m\u0131z\u0131n muhasebe ve ba\u011f\u0131ms\u0131z denetim alan\u0131na ilgi duyan; akademisyenler, uygulamac\u0131lar ve d\u00fczenleyici kurum temsilcileri de dahil olmak \u00fczere geni\u015f bir okur kitlesinin ilgisini \u00e7ekece\u011fini umuyoruz ve diliyoruz.<\/p>\n
Demet Uzun – Nuran C\u00f6mert<\/p>\n","protected":false},"excerpt":{"rendered":"
Finansal Tablolar\u0131n M\u00fc\u015fterek Denetimi\/Joint Audit, ba\u015fta Fransa olmak \u00fczere d\u00fcnyan\u0131n bir\u00e7ok \u00fclkesinde uygulanmakta olup \u00e7e\u015fitli kurum ve kurulu\u015flar taraf\u0131ndan denetim kalitesini iyile\u015ftirmek ve finansal piyasalar\u0131n g\u00fcvenilirli\u011fini art\u0131rmak i\u00e7in \u00f6nemli bir ara\u00e7 olarak g\u00f6r\u00fclmektedir. M\u00fc\u015fterek denetimler, tek denetim firmas\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen denetimlerle benzer \u015fekilde ger\u00e7ekle\u015ftirilmektedir. Ancak m\u00fc\u015fterek denetim i\u015finin bir par\u00e7as\u0131 olan iki denet\u00e7inin birbirinin i\u015fini […]<\/p>\n","protected":false},"featured_media":24174,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[111],"product_tag":[],"class_list":{"0":"post-24173","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ekonomi","8":"first","9":"instock","10":"sale","11":"shipping-taxable","12":"purchasable","13":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product\/24173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/comments?post=24173"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/media\/24174"}],"wp:attachment":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/media?parent=24173"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_brand?post=24173"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_cat?post=24173"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_tag?post=24173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}