06.07.2020 tarihinde \u0130ngiltere\u2019nin d\u00fczenleyici kurumu olan The Financial Reporting Council (FRC), denetim sekt\u00f6r\u00fcn\u00fc yeniden \u015fekillendirecek bir karar yay\u0131nlam\u0131\u015ft\u0131r. Bu karara g\u00f6re \u0130ngiltere\u2019de big four olarak adland\u0131r\u0131lan denetim \u015firketler denetim ve dan\u0131\u015fmanl\u0131k i\u015flerini 30 Haziran 2024 tarihine kadar birbirinden ay\u0131racaklard\u0131r.<\/p>\n
FRC, b\u00fcy\u00fck denetim \u015firketlerinden, k\u0131sa vadede denetim ve dan\u0131\u015fmanl\u0131k faaliyetlerini birbirinden ay\u0131rma \u00e7al\u0131\u015fmalar\u0131na ba\u015flamalar\u0131n\u0131 uzun vadede ise bu ayr\u0131m\u0131 ger\u00e7ekle\u015ftirmelerini beklemektedir. Bu do\u011frultuda denetim \u015firketlerinin, 23 Ekim 2020 tarihine kadar FRC\u2019ye bir uygulama plan\u0131 sunmas\u0131 ve 30 Haziran 2024 tarihine kadar da uygulama plan\u0131n\u0131 tamamlamas\u0131 gerekmektedir.<\/p>\n
Denetim sekt\u00f6r\u00fcnde meydana gelen bu de\u011fi\u015fim, 1 Nisan 2019 tarihinde \u201cDenetim Sekt\u00f6r\u00fc Yeniden \u015eekilleniyor\u201d ba\u015fl\u0131kl\u0131 yaz\u0131m\u0131zda kamuoyu ile payla\u015f\u0131lm\u0131\u015ft\u0131. FRC\u2019nin bu karar\u0131na paralel olarak \u0130ngiltere Rekabet Kurumunun, \u0130ngiltere\u2019de halka a\u00e7\u0131k \u015firketlerin en az iki denetim firmas\u0131 taraf\u0131ndan denetlemesi ve bu firmalardan birinin ise 4 b\u00fcy\u00fckler d\u0131\u015f\u0131nda olmas\u0131 y\u00f6n\u00fcnde \u00e7al\u0131\u015fmalar\u0131 bulunmaktad\u0131r. Buna benzer bir geli\u015fme de Singapur\u2019da ya\u015fanmaktad\u0131r. Singapur Sermaye Piyasas\u0131 Kurulu Ba\u015fkan\u0131 Tan Boon Gin, belirli durumlarda ikinci denetim firmas\u0131n\u0131n atanmas\u0131 y\u00f6n\u00fcnde \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 ifade etmi\u015ftir.<\/p>\n
Son y\u0131llarda geli\u015fmi\u015f \u00fclkelerde neredeyse her g\u00fcn, bir muhasebe skandal\u0131 ve b\u00fcy\u00fck denetim \u015firketlerinin ba\u015far\u0131s\u0131zl\u0131\u011f\u0131 haberi g\u00fcndeme gelmektedir. \u0130n\u015faat devi Carillion PLC, kahve zinciri operat\u00f6r\u00fc Patisserie Holdings PLC ve seyahat \u015firketi Thomas Cook Group PLC\u2019de dahil olmak \u00fczere bir tak\u0131m b\u00fcy\u00fck kurumsal \u015firketlerin denetimlerinde ortaya \u00e7\u0131kan ba\u015far\u0131s\u0131z uygulamalar sonucunda ortaya \u00e7\u0131kan endi\u015feler FRC\u2019yi bu d\u00fczenlemeleri yapmaya itmi\u015ftir. FRC\u2019nin bu d\u00fczenlemeleri yapmas\u0131n\u0131n temel nedeni, kamu yarar\u0131na kalitesi y\u00fcksek denetimlerin ger\u00e7ekle\u015ftirilmesini sa\u011flamakt\u0131r.<\/p>\n
2019 y\u0131l\u0131 verilerine 4 b\u00fcy\u00fck olarak adland\u0131r\u0131lan \u015firketlerin d\u00fcnya genelinde, ilgili y\u0131lda denetim d\u0131\u015f\u0131 elde ettikleri gelirler toplam gelirlerinin %49\u2019una kadar ula\u015ft\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bu oran \u0130ngiltere\u2019de %80\u2019lere kadar \u00e7\u0131kmaktad\u0131r. 2019 y\u0131l\u0131 verilerine d\u00fcnyada ve T\u00fcrkiye\u2019de gelirlerinin y\u00fczdesel olarak da\u011f\u0131l\u0131m\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 \u015f\u00f6yledir;<\/p>\n
Not: T\u00fcrkiye uygulamas\u0131nda \u015feffafl\u0131k raporlar\u0131 sadece Kayik kapsam\u0131nda hizmet verilmesi durumunda yay\u0131nlanmaktad\u0131r. \u015eeffafl\u0131k raporlar\u0131nda 4 b\u00fcy\u00fck olarak adland\u0131r\u0131lan \u015firketler yeminli mali m\u00fc\u015favirlik (vergi), y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131, kurumsal finansman ve y\u00f6netim hizmetleri gibi hizmetleri ili\u015fkili \u015firket olarak tan\u0131mlad\u0131klar\u0131 \u015firketler vas\u0131tas\u0131yla y\u00fcr\u00fctmektedirler. \u015eeffafl\u0131k raporlar\u0131nda bunlara ili\u015fkin bilgi bulunmamas\u0131 nedeniyle ilgili gelirler tabloda yer almamaktad\u0131r.<\/p>\n
06.07.2020 tarihinde \u0130ngiltere\u2019nin d\u00fczenleyici kurumu olan The Financial Reporting Council (FRC), denetim sekt\u00f6r\u00fcn\u00fc yeniden \u015fekillendirecek bir karar yay\u0131nlam\u0131\u015ft\u0131r. Bu karara g\u00f6re…<\/p>\n","protected":false},"author":2,"featured_media":5186,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-5185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/posts\/5185"}],"collection":[{"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/comments?post=5185"}],"version-history":[{"count":0,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/posts\/5185\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/media\/5186"}],"wp:attachment":[{"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/media?parent=5185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/categories?post=5185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karardenetim.com\/en\/wp-json\/wp\/v2\/tags?post=5185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}