{"id":5123,"date":"2021-03-23T15:18:21","date_gmt":"2021-03-23T15:18:21","guid":{"rendered":"https:\/\/karardenetim.com\/?p=5123"},"modified":"2021-03-26T07:47:25","modified_gmt":"2021-03-26T07:47:25","slug":"onemi-anlasilmayan-onemlilik","status":"publish","type":"post","link":"https:\/\/karardenetim.com\/onemi-anlasilmayan-onemlilik\/","title":{"rendered":"\u00d6nemi Anla\u015f\u0131lmayan \u00d6nemlilik!"},"content":{"rendered":"<p>\u00dclkemizde ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin say\u0131s\u0131nda meydana gelen art\u0131\u015fa paralel olarak ba\u011f\u0131ms\u0131z denetim standartlar\u0131 daha da \u00f6nemli hale gelmektedir. Bu standartlardan bir tanesi de \u201cBDS 320 Ba\u011f\u0131ms\u0131z Denetimin Planlanmas\u0131 ve Y\u00fcr\u00fct\u00fclmesinde \u00d6nemlilik\u201d standard\u0131d\u0131r.<\/p>\n<p>\u00d6nemlilik standard\u0131, a\u015fa\u011f\u0131daki hususlara do\u011frudan ve y\u00fcksek bir oranda etki etmesinden dolay\u0131 di\u011fer standartlardan farkl\u0131la\u015ft\u0131rmaktad\u0131r. Bu hususlar\u0131 \u015fu \u015fekilde \u00f6zetleyebiliriz.<\/p>\n<ul>\n<li>denetim planlamas\u0131na etkisi,<\/li>\n<li>denetimin y\u00fcr\u00fct\u00fclmesine etkisi,<\/li>\n<li>g\u00f6r\u00fc\u015f olu\u015fturmaya etkisi,<\/li>\n<li>denet\u00e7ilerin denetim y\u00fck\u00fcne olan etkisi,<\/li>\n<\/ul>\n<p>Bu yaz\u0131da \u00f6nemlilik kavram\u0131 ve \u00f6nemlili\u011fi etkileyen de\u011fi\u015fkenler ele al\u0131nmaktad\u0131r.<\/p>\n<p><strong><em>Anahtar Kelimeler: \u00d6nemlilik, \u00d6nemlilik De\u011fi\u015fkenleri<\/em><\/strong><\/p>\n<p><strong>Abstract<\/strong><\/p>\n<p>In parallel with the increase in the number of companies subject to independent auditing in our country, independent auditing standards are becoming more and more important. One of these standards is the \u201cMateriality in Planning and Conducting ISA 320 Independent Audit\u201d standard.<\/p>\n<p>The materiality standard differs from other standards in that it has a direct and high impact on the following issues. We can summarize these issues as follows.<\/p>\n<ul>\n<li>impact on audit planning,<\/li>\n<li>impact on the conduct of the audit,<\/li>\n<li>influence on forming opinions,<\/li>\n<li>the effect of auditors on the audit burden<\/li>\n<\/ul>\n<p>In this article, the concept of materiality and variables that affect the materiality are discussed.<\/p>\n<p><strong><em>Keywords :<\/em><\/strong><em>\u00a0<strong>Materiality, Variables of Materiality<\/strong><\/em><\/p>\n<p><strong>\u00d6nemlilik Kavram\u0131 ve \u00d6nemlili\u011fi Etkileyen De\u011fi\u015fkenler<\/strong><\/p>\n<p>Ba\u011f\u0131ms\u0131z denetimin amac\u0131 ba\u011f\u0131ms\u0131z denetim standard\u0131nda;\u00a0<strong>\u201c<em>Denetimin amac\u0131, hedef kullan\u0131c\u0131lar\u0131n finansal tablolara duydu\u011fu g\u00fcven seviyesini art\u0131rmakt\u0131r<\/em><\/strong><em>. Bu amaca, finansal tablolar\u0131n t\u00fcm\u00a0<strong>\u00f6nemli<\/strong>\u00a0y\u00f6nleriyle ge\u00e7erli finansal raporlama \u00e7er\u00e7evesine uygun olarak haz\u0131rlan\u0131p haz\u0131rlanmad\u0131\u011f\u0131na ili\u015fkin denet\u00e7i taraf\u0131ndan verilen g\u00f6r\u00fc\u015fle ula\u015f\u0131l\u0131r<\/em>\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r (BDS 200, P.3).<\/p>\n<p>Ayr\u0131ca denetim standartlar\u0131, denet\u00e7ini g\u00f6r\u00fc\u015f\u00fcnde finansal tablolar\u0131n \u00f6nemli yanl\u0131\u015fl\u0131k i\u00e7erip i\u00e7ermedi\u011fi konusundan makul g\u00fcvence verilmesi zorunlulu\u011funu belirtmektedir (BDS 200, P.5).<\/p>\n<p>Yukar\u0131da belirtilen standart maddelerinde de a\u00e7\u0131k\u00e7a anla\u015f\u0131laca\u011f\u0131 \u00fczere denetimin amac\u0131 ile \u00f6nemlilik aras\u0131nda\u00a0<strong>do\u011frudan ve y\u00fcksek<\/strong>\u00a0bir ili\u015fki vard\u0131r.<\/p>\n<p>\u00d6nemlilik, kavram olarak denet\u00e7inin finansal tablolar\u0131n denetimi s\u00fcresince, finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n karar alma e\u015fiklerini de dikkate alarak, yanl\u0131\u015fl\u0131k veya eksiklikleri tolere edebilme seviyesini ifade etmektedir.<\/p>\n<p>\u00d6nemlilik bir denetimin kapsam\u0131n\u0131n planlanmas\u0131 ile ilgilidir ve makul g\u00fcvence i\u00e7in gerekli denetim prosed\u00fcrlerinin do\u011fas\u0131, derinli\u011fi ve zamanlamas\u0131n\u0131 etkiler.\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n<p>Denetimin amac\u0131ndan hareket edildi\u011finde \u00f6nemlilik bir oran olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.\u00a0<em>\u201c\u2026..Genel olarak, yanl\u0131\u015fl\u0131klar\u0131n (eksiklikleri de i\u00e7erir) tek ba\u015f\u0131na veya topluca finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n bu tablolara dayanarak alacaklar\u0131 ekonomik kararlar\u0131 etkilemesi makul \u00f6l\u00e7\u00fcde bekleniyorsa, s\u00f6z konusu yanl\u0131\u015fl\u0131klar \u00f6nemli olarak de\u011ferlendirilir.<\/em>\u201d (BDS 200:6). Ancak bu oran hi\u00e7bir zaman sabit veya belirlenmi\u015f bir oran de\u011fildir.<\/p>\n<p>\u00d6nemlilik kavram\u0131 de\u011fi\u015fken ve \u00f6znel bir yap\u0131ya sahiptir<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn2\" name=\"_ftnref2\">[2]<\/a>. Ba\u011f\u0131ms\u0131z denetimin amac\u0131nda da belirtildi\u011fi \u00fczere \u00f6nemlili\u011fin belirlenmesinde hedef kullan\u0131c\u0131lar\u0131n beklentileri \u00f6n plana \u00e7\u0131kmaktad\u0131r. \u00d6rne\u011fin, ba\u011f\u0131ms\u0131z denetime tabi olan i\u015fletmeleri halka a\u00e7\u0131k olan veya halka a\u00e7\u0131k olmayan i\u015fletme olarak tan\u0131mlarsak hedef kullan\u0131c\u0131lar farkl\u0131l\u0131k g\u00f6sterece\u011finden do\u011fald\u0131r ki \u00f6nemlilik oranlar\u0131 da farkl\u0131l\u0131k g\u00f6sterecektir. Ayr\u0131ca \u015firketler halka a\u00e7\u0131k dahi olsalar kendi i\u00e7lerinde farkl\u0131l\u0131k g\u00f6sterebilirler. \u00dclkemizde borsada i\u015flem g\u00f6re \u015firketler Pazar a\u00e7\u0131s\u0131ndan; Y\u0131ld\u0131z Pazar-Grup 1 (38 \u015eirket), Y\u0131ld\u0131z Pazar-Grup 2 (51 \u015eirket), Ana Pazar-Grup 1 (179 \u015eirket), Ana Pazar-Grup 2 (79 \u015eirket), Geli\u015fen \u0130\u015fletmeler Pazar\u0131 (16 \u015eirket), Yak\u0131n \u0130zleme Pazar\u0131 (29 \u015eirket), Piyasa \u00d6ncesi \u0130\u015flem Platformu (14 \u015eirket), Yap\u0131land\u0131r\u0131lm\u0131\u015f \u00dcr\u00fcnler ve Fon Pazar\u0131 (7 \u015eirket) gibi s\u0131n\u0131fland\u0131rmaya tabi tutulmaktad\u0131r (<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.kap.org.tr\/tr\/Pazarlar\">https:\/\/www.kap.org.tr\/tr\/Pazarlar<\/a>). Ayr\u0131ca endeks olarak ta B\u0130ST 30, B\u0130ST 50, B\u0130ST 100, B\u0130ST T\u00dcM gibi s\u0131n\u0131fland\u0131rmalara tabi tutulmaktad\u0131r (<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.kap.org.tr\/tr\/Endeksler\">https:\/\/www.kap.org.tr\/tr\/Endeksler<\/a>). Dolay\u0131s\u0131yla hi\u00e7bir halka a\u00e7\u0131k \u015firketin yat\u0131r\u0131mc\u0131 beklentileri ayn\u0131 olmayacakt\u0131r.<\/p>\n<p>Denetim standartlar\u0131 ve bug\u00fcne kadar yap\u0131lan \u00e7al\u0131\u015fmalar\u0131n incelenmesi sonucunda \u00f6nemlilik kavram\u0131n\u0131n etkilendi\u011fi de\u011fi\u015fkenleri a\u015fa\u011f\u0131daki gibi s\u0131ralayabiliriz;<\/p>\n<ul>\n<li>Finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n (yat\u0131r\u0131mc\u0131lar\u0131n, ortaklar vb) karar alma beklentileri<\/li>\n<li>Denet\u00e7inin mesleki muhakemesi<\/li>\n<li>Denetlenen firman\u0131n riski<\/li>\n<li>Denetlenen i\u015fletmenin t\u00fcr\u00fc<\/li>\n<li>Denetlenen \u015firketin ortaklar\u0131n\u0131n riskleri<\/li>\n<li>Denetlenen firman\u0131n k\u00fc\u00e7\u00fck i\u015fletme olmas\u0131<\/li>\n<li>Denetim \u015firketinin risk i\u015ftah\u0131<\/li>\n<li>Denetimin zaman k\u0131st\u0131<\/li>\n<li>Denetlenen i\u015fletmenin b\u00fcy\u00fckl\u00fc\u011f\u00fc<\/li>\n<li>Denet\u00e7inin tecr\u00fcbesi ve ya\u015f\u0131<\/li>\n<li>Denet\u00e7i rotasyonu<\/li>\n<\/ul>\n<p>Yukar\u0131da belirtilen de\u011fi\u015fkenlerden dolay\u0131 \u00f6nemlilik \u00f6znel bir yap\u0131ya sahiptir ve hi\u00e7bir \u015firket i\u00e7in sabit bir oran olarak ifade edilemez. Her bir \u015firket i\u00e7in yeniden de\u011ferlendirilerek belirlenir. \u00d6nemlili\u011fin \u00f6znel bir kavram oldu\u011fu standartlarda da a\u00e7\u0131klanmaktad\u0131r. Standartlarda \u00f6nemlilik iki temele dayand\u0131r\u0131lmaktad\u0131r (BDS 230, P.4). Bunlar; denet\u00e7inin mesleki muhakemesi ve finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n finansal bilgiye olan ihtiyac\u0131d\u0131r.<\/p>\n<p>Denetim standartlar\u0131 denet\u00e7iler i\u00e7in iki zorunluluk getirmi\u015ftir. Bunlarda ilki \u00f6nemlili\u011fi de\u011ferlendirmek veya belirlemek ikincisi ise bu \u00e7al\u0131\u015fmalar\u0131 belgelendirmek.<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn3\" name=\"_ftnref3\">[3]<\/a>\u00a0(BDS 230, P.10, P.14). Bunun d\u0131\u015f\u0131nda \u00f6nemlilikle ilgili bir zorlay\u0131c\u0131 h\u00fck\u00fcm vermemekte aksine denet\u00e7inin mesleki yarg\u0131s\u0131n\u0131 \u00f6ne \u00e7\u0131kartmaktad\u0131r.<\/p>\n<p>\u00d6nemlilik ve risk birbirinden ayr\u0131lamaz iki konudur. Donald K. McConnell Jr., Charles H. Schweiger\u2019e g\u00f6re denet\u00e7i \u00f6nemlilik ve riski a\u015fa\u011f\u0131daki ama\u00e7lar i\u00e7in g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131d\u0131r;<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn4\" name=\"_ftnref4\">[4]<\/a><\/p>\n<ul>\n<li>Risk de\u011ferlendirmesinin do\u011fas\u0131 ve geni\u015fli\u011fine karar vermek<\/li>\n<li>\u00d6nemli yanl\u0131\u015fl\u0131k risklerini tan\u0131mlamak ve de\u011ferlendirmek<\/li>\n<li>Sonraki denetim prosed\u00fcrlerinin do\u011fas\u0131, zamanlamas\u0131 ve kapsam\u0131na karar vermek<\/li>\n<li>Finansal tablolar\u0131n ger\u00e7e\u011fe uygun olarak sunulup sunulmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmek<\/li>\n<\/ul>\n<p>\u00d6nemlili\u011fin belirlenmesinde oranlar (finansal veriler) \u00f6ne \u00e7\u0131kmakla birlikte d\u00fcnyada b\u00fcy\u00fck etkileri olan muhasebe skandallar\u0131 sonras\u0131nda nicel (tutar ya da oran ifade etmeyen) hususlarda \u00f6nemlilik a\u00e7\u0131s\u0131ndan dikkate al\u0131n\u0131r hale gelmi\u015ftir.<\/p>\n<p>SEC (Securities and Exchange Commission) ba\u015fkan\u0131 Arthur Levit 1998 y\u0131l\u0131nda, \u201cNumbers Game\u201d ad\u0131n\u0131 verdi\u011fi konu\u015fmas\u0131n\u0131n \u00f6nemlilikle ilgili b\u00f6l\u00fcm\u00fcnde yapt\u0131\u011f\u0131 a\u00e7\u0131klamada \u015firketlerin \u00f6nemlilik s\u0131n\u0131rlar\u0131 alt\u0131nda kalan hileli kay\u0131t yapt\u0131klar\u0131n\u0131 ve bunlar\u0131 \u00f6nemsiz g\u00f6stermeye \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 ifade etmi\u015ftir<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn5\" name=\"_ftnref5\">[5]<\/a>. Bu a\u00e7\u0131klamalardan sonra SEC, \u00f6nemlilik d\u00fczeyi ve de\u011ferlendirmesi ile ilgili olarak 1998 y\u0131l\u0131nda Staff Accounting Bulletin (SAB) 99 \u201c\u00d6nemlilik\u201d b\u00fcltenini \u00e7\u0131kartarak kendi g\u00f6r\u00fc\u015f\u00fcn\u00fc ortaya koymu\u015ftur. Bu b\u00fcltene g\u00f6re SEC denet\u00e7i \u00f6nemlilik de\u011ferlendirmesini yaparken nicel ve nitel unsurlar\u0131n ayn\u0131 de\u011ferde ilgi g\u00f6sterilmesi gerekti\u011fini ifade etmi\u015ftir<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn6\" name=\"_ftnref6\">[6]<\/a><\/p>\n<p>Bu konuda Hollanda Tilburg \u00fcniversitesinden Eddy Vaassen, 1994 y\u0131l\u0131nda yapm\u0131\u015f oldu\u011fu bir \u00e7al\u0131\u015fmada, Hollanda\u2019da faaliyet g\u00f6steren 4 b\u00fcy\u00fck firman\u0131n 25 denet\u00e7isine farkl\u0131 testler uygulayarak \u00f6nemlilik d\u00fczeyi ve risk de\u011ferlendirmesi konusunda mesleki yarg\u0131n\u0131n \u00f6nemini \u00f6l\u00e7\u00fcmlemeye \u00e7al\u0131\u015fm\u0131\u015ft\u0131r.<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn7\" name=\"_ftnref7\">[7]<\/a>\u00a0Bu \u00e7al\u0131\u015fmalar\u0131 yaparken de \u00f6nemlilik d\u00fczeyinin belirlenmesinde mesleki yarg\u0131n\u0131n \u00fczerinde durmu\u015f olup ki\u015filik de\u011ferlendirmelerinin teknik y\u00f6nlerine ve davran\u0131\u015fsal \u00f6l\u00e7\u00fcmlere yer vermi\u015ftir. Bu \u00e7al\u0131\u015fma denet\u00e7ilerin, finansal tablo okuyucular\u0131n\u0131n hangi kararlar\u0131 almak i\u00e7in bu finansal tablolar\u0131 inceledi\u011fini dikkate alarak \u00f6nemlilik belirlemesi gerekti\u011fi ve bunun bir zorunluluk oldu\u011funu ortaya koymaktad\u0131r. Bu nedenle de \u00f6nemlilik d\u00fczeyinin belirlenmesinde sadece niteliksel de\u011fil niceliksel hususlar\u0131nda da dikkate alma zorunlulu\u011fu ortaya konulmu\u015ftur. Fakat bug\u00fcne kadar \u00f6nemlilik hususunda b\u00fcy\u00fck denetim firmalar\u0131n\u0131n rehber niteli\u011findeki yay\u0131nlar\u0131 daha \u00f6ne \u00e7\u0131km\u0131\u015ft\u0131r.<\/p>\n<p>Massachusetts Amherst \u00fcniversitesinden G. Bradley Bennett ile Richard C. Hatfield 2017 y\u0131l\u0131nda 123 ba\u011f\u0131ms\u0131z denet\u00e7i \u00fczerinde zaman s\u0131n\u0131rlamas\u0131n\u0131n \u00f6nemlilik d\u00fczeyi \u00fczerindeki etkisini ara\u015ft\u0131rm\u0131\u015flard\u0131r<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn8\" name=\"_ftnref8\">[8]<\/a>. Bu ara\u015ft\u0131rmaya g\u00f6re zaman bask\u0131s\u0131 olmayan denetimlerde i\u00e7 kontrol zay\u0131fl\u0131\u011f\u0131 \u00f6nemli olarak de\u011ferlendirilerek denetim \u00e7al\u0131\u015fma alan\u0131 geni\u015f tutulmu\u015f, zaman bask\u0131s\u0131 oldu\u011fu denetimlerde ise ayn\u0131 hususlar\u0131n daha az \u00f6nemli oldu\u011fu de\u011ferlendirilerek denetim \u00e7al\u0131\u015fma alan\u0131n\u0131n daralt\u0131ld\u0131\u011f\u0131 ortaya konulmu\u015ftur.<\/p>\n<p>\u00d6nemlilik konusundan en yenilik\u00e7i ve farkl\u0131 bak\u0131\u015f a\u00e7\u0131s\u0131 \u0130ngiltere (Financial Reporting Council) ve Hollanda (Nederlandse Beroepsorganisatie van Accountants) d\u00fczenleyici kurulu\u015flar\u0131 taraf\u0131ndan istenmektedir. Buna g\u00f6re denet\u00e7iden, borsada i\u015flem g\u00f6ren \u015firketlerin denetim raporlar\u0131ndaki \u00f6nemlilik e\u015fiklerini a\u00e7\u0131klamalar\u0131n\u0131 istemektedir.<\/p>\n<p>Uluslararas\u0131 Denetim ve G\u00fcvence Standartlar\u0131 Kurulu (AASB-International Auditing and Assurance Standards Board), denetim raporunda \u00f6nemlilik e\u015fi\u011finin a\u00e7\u0131klanmas\u0131na ili\u015fkin herhangi bir zorunluluk getirmemekle birlikte s\u00f6z konusu e\u015fiklerin denet\u00e7i raporlar\u0131nda a\u00e7\u0131klanmas\u0131na ili\u015fikin herhangi bir k\u0131s\u0131tlama ya da yasaklama getirmemektedir. Bu duruma \u00f6rnek olarak Tieto Corporation Company ve Ferratum Oyj Group raporlar\u0131 \u00f6rnek olarak g\u00f6sterilebilir<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn9\" name=\"_ftnref9\">[9]<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<table width=\"709\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"709\"><strong><em>\u00a0<\/em><\/strong><strong><em>(TIETO ANNUAL REPORT 2017)<\/em><\/strong>&nbsp;<\/p>\n<p><strong><em>Materiality<\/em><\/strong><\/p>\n<p><em>The scope of our audit was influenced by our application of materiality. An audit is designed to obtain reasonable assurance whether the financial statements are free from material misstatement. Misstatements may arise due to fraud or error. They are considered material if individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.<\/em><\/p>\n<p><em>Based on our professional judgement, we determined certain quantitative thresholds for materiality, including the overall group materiality for the consolidated financial statements as set out in the table below. These, together with qualitative considerations, helped us to determine the scope of our audit and the nature, timing and extent of our audit procedures and to evaluate the effect of misstatements on the financial statements as a whole.<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"257\"><em>Overall group materiality<\/em><\/td>\n<td width=\"452\"><em>\u20ac 6,5 million<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"257\"><em>How we determined it<\/em><\/td>\n<td width=\"452\"><em>5% of profit before taxes<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"257\"><em>Rationale for the materiality benchmark applied<\/em><\/td>\n<td width=\"452\"><em>We chose profit before tax as the benchmark because, in our view, it is the benchmark against which the performance of the Group is most commonly measured by users, and it is a generally accepted benchmark.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Regan Douglas\u2019\u0131n 2017 y\u0131l\u0131nda haz\u0131rlad\u0131\u011f\u0131 y\u00fcksek lisans tezi de \u00f6nemlilik d\u00fczeyi ve yat\u0131r\u0131mc\u0131lar\u0131n ald\u0131\u011f\u0131 kararlar aras\u0131nda do\u011frudan bir etkile\u015fim oldu\u011fu g\u00f6stermektedir. Regan Douglas, Yeni Zelanda\u2019da faaliyet g\u00f6steren halka a\u00e7\u0131k \u015firketler taraf\u0131ndan a\u00e7\u0131klanan \u00f6nemlilik d\u00fczeylerinin yat\u0131r\u0131mc\u0131 \u00fczerine etkilerini ara\u015ft\u0131rm\u0131\u015ft\u0131r. Bu \u00e7al\u0131\u015fma, y\u00fcksek olarak belirlenen \u00f6nemlilik d\u00fczeylerinin profesyonel olmayan yat\u0131r\u0131mc\u0131lar\u0131 \u015firket hisselerinden vazge\u00e7erek devlet tahvillerine y\u00f6neltti\u011fi sonucuna varm\u0131\u015ft\u0131r<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn10\" name=\"_ftnref10\">[10]<\/a>.<\/p>\n<p>Bates, Ingram ve Reckers taraf\u0131ndan, 67 denet\u00e7i ile yap\u0131lan bir \u00e7al\u0131\u015fmada rotasyonun \u00f6nemlilik d\u00fczeyi aras\u0131ndaki etki \u00f6l\u00e7\u00fclmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Rotasyona tabi olmayan denet\u00e7ilerin rotasyona tabi tutulan denet\u00e7ilere g\u00f6re yakla\u015f\u0131k 2 kat daha fazla \u00f6nemlilik d\u00fczeyi belirledikleri sonucuna varm\u0131\u015flard\u0131r (\u00f6nem d\u00fczeyi daha d\u00fc\u015f\u00fck)\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn11\" name=\"_ftnref11\">[11]<\/a>.<\/p>\n<p>Estes ve Reames (1988) denetimin kalitesini etkileyen unsurlardan ki\u015fisel \u00f6zelliklere yo\u011funla\u015fm\u0131\u015f, ki\u015fisel \u00f6zelliklerden ya\u015f, cinsiyet ve tecr\u00fcbenin \u00f6nemlilik kararlar\u0131na etkisini \u00f6l\u00e7meye \u00e7al\u0131\u015fm\u0131\u015ft\u0131r. 596 denet\u00e7i esas al\u0131narak yap\u0131lan bu \u00e7al\u0131\u015fma sonucunda tecr\u00fcbenin \u00f6nemlilik kararlar\u0131na g\u00fcveni olduk\u00e7a artt\u0131rd\u0131\u011f\u0131, cinsiyetle ilgili tatmin edici bir yarg\u0131ya var\u0131lamad\u0131\u011f\u0131 ve ya\u015f\u0131n muhafazak\u00e2r davran\u0131\u015f\u0131 destekledi\u011fi sonu\u00e7lar\u0131na varm\u0131\u015ft\u0131r.<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn12\" name=\"_ftnref12\">[12]<\/a><\/p>\n<p>\u00dclkemizde \u00f6nemlilikle ilgili yap\u0131lan \u00e7al\u0131\u015fmalar \u00f6nemlili\u011fi etkileyen de\u011fi\u015fkenlere ili\u015fkin bir \u00e7al\u0131\u015fma ortaya konulamam\u0131\u015ft\u0131r. Yap\u0131lan \u00e7al\u0131\u015fmalar uygulama rehberi sunmaya y\u00f6neliktir<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn13\" name=\"_ftnref13\"><sup>[13]<\/sup><\/a>.<\/p>\n<p>2011 y\u0131l\u0131nda T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (\u201cT\u00dcRMOB\u201d) taraf\u0131ndan denet\u00e7iler \u00f6rnek olmas\u0131 a\u00e7\u0131s\u0131ndan 4 b\u00fcy\u00fck denetim firmas\u0131 ve Dr. Tuba \u015eavl\u0131 edit\u00f6rl\u00fc\u011f\u00fcndeki \u00e7al\u0131\u015fma ekibi taraf\u0131ndan haz\u0131rlanan \u00f6rnek denetim dosyas\u0131nda \u00f6nemlili\u011fe ili\u015fkin niteliksel \u00f6rnek verilere a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Bu \u00e7al\u0131\u015fmada \u015firketin hayal \u00fcr\u00fcn\u00fc bir \u015firket oldu\u011fu, denetlenen her kurulu\u015fun kendi \u00f6zel ko\u015fullar\u0131 b\u00fcy\u00fckl\u00fc\u011f\u00fc faaliyet g\u00f6sterdi\u011fi sekt\u00f6r ya da i\u015f kolu piyasa ko\u015fullar\u0131 vb. fakt\u00f6rlerin etkisi ile her denetim prosed\u00fcr\u00fcn\u00fcn amac\u0131 ve yap\u0131lacak \u00e7al\u0131\u015fman\u0131n kapsam\u0131 birbirinden farkl\u0131l\u0131k g\u00f6sterece\u011fi belirtilmi\u015ftir. Bu \u00e7al\u0131\u015fmaya g\u00f6re \u00f6nemlilikle ilgili oranlar ve k\u0131yas noktas\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"248\"><strong>\u00d6nerilen hesaplama baz\u0131<\/strong><\/td>\n<td width=\"185\"><strong>Hesaplama y\u00f6ntemi<\/strong><\/td>\n<td width=\"264\"><strong>\u00d6rnekler<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"248\">Vergi \u00f6ncesi kar<\/td>\n<td width=\"185\">%2 \u2013 %10 aras\u0131<\/td>\n<td width=\"264\">Vergi sonras\u0131 kar \u00e7\u0131kt\u0131\u011f\u0131 durumlarda<\/td>\n<\/tr>\n<tr>\n<td width=\"248\">Net sat\u0131\u015flar (iskonto ve iade sonras\u0131)<\/td>\n<td width=\"185\">%0,5 \u2013 %1 aras\u0131<\/td>\n<td width=\"264\">Sat\u0131\u015f hacmi y\u00fcksek ama kar marj\u0131 d\u00fc\u015f\u00fck \u015firketler<\/td>\n<\/tr>\n<tr>\n<td width=\"248\">\u00d6zkaynak toplam\u0131<\/td>\n<td width=\"185\">%1 (maksimum)<\/td>\n<td width=\"264\">Gayrifaal \u015firketler<\/td>\n<\/tr>\n<tr>\n<td width=\"248\">Toplam varl\u0131klar<\/td>\n<td width=\"185\">%0,5 \u2013 %1 aras\u0131<\/td>\n<td width=\"264\">Yat\u0131r\u0131m a\u015famas\u0131ndaki \u015firketler<\/td>\n<\/tr>\n<tr>\n<td width=\"248\">Net varl\u0131k de\u011feri<\/td>\n<td width=\"185\">%0,5 (maksimum)<\/td>\n<td width=\"264\">Yat\u0131r\u0131m ve emeklilik fonlar\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Prof. Dr. Oktay Ta\u015f ve Ceyhan \u0130naltong ise \u201c<em>Ba\u011f\u0131ms\u0131z Denetim S\u00fcrecinde \u00d6nemlilik D\u00fczeyinin Belirlenmesi ve Bir Uygulama<\/em><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn14\" name=\"_ftnref14\">[14]<\/a>\u201d ba\u015fl\u0131kl\u0131 yaz\u0131lar\u0131nda T\u00fcrmob taraf\u0131ndan yay\u0131nlanan \u00f6rnek uygulamaya at\u0131fta bulunarak \u00f6nemlilik y\u00fczdelerini \u00f6rnek olarak vermi\u015flerdir.<\/p>\n<p>Prof. Dr. Nuran C\u00f6mert \u201c<em>Uluslararas\u0131 Denetim Standartlar\u0131 Kapsam\u0131nda \u00d6nemlilik D\u00fczeyinin Belirlenmesinde Kullan\u0131labilecek Y\u00f6ntemler<\/em>\u201d ba\u015fl\u0131kl\u0131 yaz\u0131s\u0131nda \u00f6nemlili\u011fin belirlenmesinde \u00e7e\u015fitli yakla\u015f\u0131mlar\u0131n s\u00f6z konusu oldu\u011funu, say\u0131sal ve say\u0131sal olmayan bir\u00e7ok fakt\u00f6r\u00fc kullanarak \u00f6nemlilik d\u00fczeyinin belirlenebilece\u011fini belirterek ve \u00f6nemlilik d\u00fczeyinin g\u00f6receli bir kavram oldu\u011funu ifade etmi\u015ftir. Ayn\u0131 yaz\u0131da \u00f6nemlili\u011fin belirlenmesinde en \u00e7ok varl\u0131k toplam\u0131 ile gelir ya da kar\u0131n esas al\u0131nd\u0131\u011f\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn15\" name=\"_ftnref15\">[15]<\/a>. \u00d6nemlilik d\u00fczeyinin belirlenmesine \u00f6rnek olarak k\u0131yas noktas\u0131 ve oran\u0131n\u0131 a\u015fa\u011f\u0131daki gibi belirtmi\u015ftir:<\/p>\n<ul>\n<li>Vergiden \u00f6nceki net kar\u0131n %5 ila 10% u<\/li>\n<li>Toplam varl\u0131klar\u0131n %0,5 ila % 1<\/li>\n<li>\u00d6z kaynaklar\u0131n %1 i<\/li>\n<li>Br\u00fct sat\u0131\u015f karinin %0,5 ila 1% i<\/li>\n<\/ul>\n<p>Yukar\u0131daki ifadelerden de anla\u015f\u0131laca\u011f\u0131 \u00fclkemizde \u00f6nemlili\u011fe ili\u015fkin yap\u0131lm\u0131\u015f gerek k\u0131yas noktas\u0131na gerekse de oranlara ili\u015fkin bilimsel bir \u00e7al\u0131\u015fma veya veri taban\u0131 bulunmamaktad\u0131r. Bu \u00e7al\u0131\u015fmalar\u0131n bulunmamas\u0131, \u00f6rnek olarak verilen oranlar\u0131n ve k\u0131yas noktalar\u0131n\u0131n ayn\u0131 \u00e7er\u00e7evede olmas\u0131ndan da anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Konunun g\u00fczel kavranmas\u0131 ad\u0131na, \u00f6nemlilikle ilgili \u00e7al\u0131\u015fmalar\u0131n ilk a\u015famas\u0131n\u0131n \u00f6nemlilik kavram\u0131n\u0131n tam olarak anla\u015f\u0131lmas\u0131 ikinci a\u015famas\u0131n\u0131 ise uygulama a\u015famas\u0131 olmas\u0131 daha do\u011fru sonu\u00e7lar do\u011furacakt\u0131r. Nitekim NHH Norwegian School of Economics akademisyenlerinde Aasmund Eilifsen ve Thomas McKee taraf\u0131ndan yap\u0131lan ara\u015ft\u0131rmada \u00f6nemlilik ile ilgili sorunlar\u0131n konseptten de\u011fil uygulamalardan kaynakland\u0131\u011f\u0131n\u0131 savunmu\u015ftur<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn16\" name=\"_ftnref16\">[16]<\/a>.<\/p>\n<p>Denet\u00e7inin \u00f6nemlili\u011fi belirlemesinin mesleki muhakemesini kullanmas\u0131n\u0131 gerektiren bir konu oldu\u011fu denetim standartlar\u0131nda belirtilmektedir (BDS 320, P4). Denet\u00e7i mesleki yarg\u0131s\u0131n\u0131 kullanmadan \u00f6nce g\u00fcvenilir bilgi kaynaklar\u0131n\u0131 art\u0131rmaya \u00e7al\u0131\u015fmal\u0131d\u0131r. Denet\u00e7i bu amaca ula\u015fmak i\u00e7in a\u015fa\u011f\u0131daki konularda inceleme yapmal\u0131d\u0131r\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn17\" name=\"_ftnref17\">[17]<\/a>;<\/p>\n<ul>\n<li>\u00d6nceki y\u0131l\u0131n \u00e7al\u0131\u015fma k\u00e2\u011f\u0131tlar\u0131n\u0131, y\u0131ll\u0131k ve ara d\u00f6nem mali tablolar\u0131n\u0131 g\u00f6zden ge\u00e7irmek<\/li>\n<li>\u015eirkete denetim harici hizmetler sa\u011flayan muhasebe firmalar\u0131n\u0131n personeli ile mesela; vergi b\u00f6l\u00fcm\u00fc personeli ile denetimi etkileyebilecek unsurlar\u0131 tart\u0131\u015fma,<\/li>\n<li>Cari y\u0131l\u0131n ara d\u00f6nem mali tablolar\u0131na bakma,<\/li>\n<li>M\u00fc\u015fteriyle ilgili muhasebe ve denetim bildirimlerinin potansiyel etkilerini dikkate alma,<\/li>\n<li>M\u00fc\u015fterinin \u00f6nceki y\u0131la ait yetkili otoritenin inceleme dosyalar\u0131n\u0131 g\u00f6zden ge\u00e7irme,<\/li>\n<li>\u0130lgili gruplar ve y\u00f6netimle g\u00f6r\u00fc\u015ferek, pay sahipleri listelerini inceleme,<\/li>\n<li>M\u00fc\u015fterinin faaliyet yerlerini ve ofislerini gezme,<\/li>\n<li>Son yap\u0131lan genel kurul ve y\u00f6netim kurulu toplant\u0131lar\u0131n\u0131n tutanaklar\u0131n\u0131 okuma,<\/li>\n<li>S\u00fcregelen \u00f6nemli mukaveleleri g\u00f6zden ge\u00e7irme,<\/li>\n<li>Analitik prosed\u00fcrler uygulama<\/li>\n<\/ul>\n<p>\u00d6nemlilikte k\u0131yas noktas\u0131 ve \u00f6nemlilik oranlar\u0131na ili\u015fkin veri anlam\u0131nda en \u00f6nemli \u00e7al\u0131\u015fma Financial Reporting Council (FRC UK) taraf\u0131ndan yap\u0131lm\u0131\u015ft\u0131r. Konsey, Londra Borsas\u0131nda FTSE 350 Endeksi\u2019ne dahil olan Borsan\u0131n en b\u00fcy\u00fck 350 \u015firketinin ba\u011f\u0131ms\u0131z denetimlerinde kullan\u0131lan 2015-2016-2017 y\u0131llar\u0131na ait \u00f6nemlilik \u00e7al\u0131\u015fmalar\u0131 ve sonu\u00e7lar\u0131n\u0131 kamuoyu ile payla\u015fm\u0131\u015flard\u0131r\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftn18\" name=\"_ftnref18\">[18]<\/a>.<\/p>\n<p>\u00d6nemlilikte hangi \u00f6nemlilik \u00f6l\u00e7\u00fctlerinin kulland\u0131\u011f\u0131na ili\u015fkin ara\u015ft\u0131rma en \u00e7ok vergi \u00f6ncesi kar ve net varl\u0131klar esas al\u0131nd\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Y\u0131llar itibariyle bak\u0131ld\u0131\u011f\u0131nda ise net varl\u0131klar\u0131n kullan\u0131m\u0131nda bir art\u0131\u015f g\u00f6zlemlenmi\u015ftir.<\/p>\n<p>FTSE 350 Endeksindeki \u015firketlerin ba\u011f\u0131ms\u0131z denetimleri 4 b\u00fcy\u00fck denetim firmas\u0131 olarak adland\u0131r\u0131lma denetim \u015firketleri taraf\u0131ndan y\u00fcr\u00fct\u00fclmektedir. Bu denetim firmalar\u0131 taraf\u0131ndan kullan\u0131lan denetim kriterlerinin a\u015fa\u011f\u0131daki gibi oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Ancak hemen belirtmek gerekir ki Hans Blokdijk (Free University Amsterdam), Fred Drieenhuizen<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.aaajournals.org\/doi\/abs\/10.2308\/aud.2003.22.2.297#aff2\">b<\/a>\u00a0(Ernst &amp; Young, The Netherlands) , Dan A. Simunic (University of British Columbia) ve \u00a0Michael T. Stein(University of Oregon) taraf\u0131ndan Hollanda\u2019da faaliyet g\u00f6steren 4 b\u00fcy\u00fck denetim \u015firketinden sonraki 5 b\u00fcy\u00fck denetim \u015firketinin 1998-1999 y\u0131llar\u0131nda ger\u00e7ekle\u015ftirdikleri denetimlerde kulland\u0131klar\u0131 denetim kriterlerini incelemi\u015flerdir. Bu incelemeler sonucunda m\u00fc\u015fterinin b\u00fcy\u00fckl\u00fc\u011f\u00fc artt\u0131k\u00e7a \u00f6nemlilik d\u00fczeyinin de artt\u0131\u011f\u0131n\u0131 tespit etmi\u015flerdir. Ayr\u0131ca bu 5 b\u00fcy\u00fck denetim \u015firketinin kulland\u0131klar\u0131 \u00f6nemlilik d\u00fczeyinin 4 b\u00fcy\u00fck denetim \u015firketine g\u00f6re daha d\u00fc\u015f\u00fck oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Konsey taraf\u0131ndan yap\u0131lan bu \u00e7al\u0131\u015fma sekt\u00f6rel olarak ta \u00f6nemlilik kritlerinin farkl\u0131la\u015ft\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. FTSE 350 Endeksi\u2019ndeki \u015firketlerin denetimlerinde kullan\u0131lan (sekt\u00f6rel bazda) \u00f6nemlilik kriterlerinin a\u015fa\u011f\u0131daki gibi oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>\u00d6nemlilik denetim standartlar\u0131n\u0131n da belirtildi\u011fi \u00fczere s\u00fcbjektif bir yap\u0131ya sahiptir. Denet\u00e7inin mesleki muhakemesi ve finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n finansal bilgiye olan ihtiya\u00e7lar\u0131 en \u00f6nemli de\u011fi\u015fkendir. Bunun yan\u0131nda i\u015fletmenin k\u00fc\u00e7\u00fck i\u015fletme olmas\u0131, yat\u0131r\u0131mc\u0131lar\u0131n niteliklerinden ba\u015flayarak denet\u00e7inin ya\u015f\u0131na kadar bir\u00e7ok de\u011fi\u015fkenden etkilenmektedir.<\/p>\n<p>\u00dclkemizde ba\u011f\u0131ms\u0131z denetimin yeni geli\u015fmeye ba\u015flad\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, gerek akademisyenlerin gerekse de kurumlar\u0131n, konunun g\u00fczel kavranmas\u0131 ad\u0131na vermi\u015f olduklar\u0131 uygulama \u00f6rnekleri ba\u011f\u0131ms\u0131z denetimin amac\u0131na hizmet etmemekte, aksine tam tersi sonu\u00e7lar do\u011furmaktad\u0131r. Yurtd\u0131\u015f\u0131nda yap\u0131lan bilimsel ara\u015ft\u0131rmalar da g\u00f6stermektedir ki, \u00f6nemlilikle ilgili as\u0131l sorun uygulamadan kaynaklanmaktad\u0131r. \u00dczerinde durulmas\u0131 gereken konu \u00f6nemlili\u011fe etki eden de\u011fi\u015fkenlerin neler oldu\u011funun ve etkileme d\u00fczeylerinin belirlenmesidir.<\/p>\n<p>Denet\u00e7ilerin as\u0131l kavranmas\u0131 gereken konunun, sabit bir oran\u0131 esas al\u0131narak de\u011fil yaz\u0131m\u0131zda belirtilen de\u011fi\u015fkenler gibi de\u011fi\u015fkenlerin dikkate al\u0131narak denetimin t\u00fcm a\u015famalar\u0131na yans\u0131t\u0131lmas\u0131n\u0131n gereklilik oldu\u011funun anlat\u0131lmas\u0131d\u0131r. Bu kavramdan sonra \u00f6rnek uygulamalara ge\u00e7ilmesi konunun g\u00fczel kavranmas\u0131 ad\u0131na daha etkili sonu\u00e7lar do\u011furacakt\u0131r.<\/p>\n<p>\u00d6nemlilik konusunda yap\u0131labilecek ve etkili olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcm\u00fcz bir di\u011fer konu ise, \u00fclkemizde FRC (Financial Reporting Council) gibi bir konsey bulunmamakla birlikte, SPK (Sermaye Piyasas\u0131 Kurulu), KGK (Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu) gibi b\u00fcy\u00fck dataya eri\u015febilecek kurumlar\u0131n bu konuyu ve de\u011fi\u015fkenlerini ara\u015ft\u0131rmas\u0131d\u0131r. S\u00f6z konusu kurumlar denet\u00e7ilere, FRC gibi b\u00fcy\u00fck dataya eri\u015fimde kolayl\u0131k veya bilgi sa\u011flamas\u0131 durumunda sekt\u00f6re daha anlaml\u0131 katk\u0131da bulunabilirler.<\/p>\n<p>Borsa yat\u0131r\u0131mc\u0131lar\u0131n karar almalar\u0131n\u0131 etkilemesi bak\u0131m\u0131nda da \u0130ngiltere (Financial Reporting Council) ve Hollanda (Nederlandse Beroepsorganisatie van Accountants) d\u00fczenleyici kurulu\u015flar\u0131 \u00f6rne\u011finde oldu\u011fu gibi denetim raporlar\u0131nda denet\u00e7ilerin \u00f6nemlilik seviyelerini belirtmeleri hem ba\u011f\u0131ms\u0131z denetimin amac\u0131na hizmet edecektir hem de finansal tablolar\u0131n g\u00fcven seviyesini art\u0131racakt\u0131r. Bu konuda bir zorlay\u0131c\u0131 d\u00fczenleme yap\u0131lmasa bile yetkili kurumlar taraf\u0131ndan bu hususun tavsiye edilmesi her y\u00f6n\u00fcyle ba\u011f\u0131ms\u0131z denetimin amac\u0131na ula\u015fmas\u0131na hizmet edecektir.<\/p>\n<p><strong>Kaynak\u00e7a<\/strong><\/p>\n<p>Raman K. K. ve Van Daniker R. P. (1994). Materiality in government auditing. Journal of Accountancy, 177(2), 71-76.<\/p>\n<p>Barnes, J. (1973). More efficient auditing through an understanding of the materiaility concept.The Journal of Accountancy, Cilt(say\u0131), 78-80.<\/p>\n<p>Chen, S., ve Tsay, B. (2017). Refer to materiality as a legal concept. Journal Of Corporate Accounting &amp; Finance, 28(2), 55-61<\/p>\n<p>Mcconnell, D. K. ve Schweiger, C. H. (2007). Implementing the new AS6 risk assessment audit standards. The CPA Journal, Haziran, 20-26.<\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.sec.gov\/news\/speech\/speecharchive\/1998\/spch220.txt\">https:\/\/www.sec.gov\/news\/speech\/speecharchive\/1998\/spch220.txt<\/a><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.lw.com\/upload\/pubContent\/_pdf\/pub326.pdf\">https:\/\/www.lw.com\/upload\/pubContent\/_pdf\/pub326.pdf<\/a><\/p>\n<p>Vaassen, E. H. J. (1994). Auditors\u2019 decision processes in audit planning stage materiality judgments. Faculty of Economics and Business Administration, Doctoral Thesis, Ekim, University of Limburg<\/p>\n<p>Bennett, G. B. ve Hatfield, R. C. (2017). Do approaching deadlines influence auditors\u2019 materiality assessments?. Auditing: A Journal of Practice&amp; Theory, 36(4,) 29\u20134<\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/ar2017.tieto.com\/media\/pdf\/paketit\/en\/annual-report-2017.pdf\">https:\/\/ar2017.tieto.com\/media\/pdf\/paketit\/en\/annual-report-2017.pdf<\/a><\/p>\n<p>Douglas, R. (2017). Quantitative materiality disclosure and the impact on investor decisionmaking and perceptions of audit quality. Masters thesis. The University of Canterbury, Canterbury<\/p>\n<p>Bates, H.L., Ingram, R. W. ve Reckers, P. M. J. (1982). Auditor-client affiliation: The impacton \u201cmateriality\u201d A study of the effect of audit or rotation on materiality judgments. Journal of Accountancy, 1, 60-63.<\/p>\n<p>Estes, R.,ve Reames, D. (1988). Effects of personal characteristics on materiality decisions: A multivariate analysis. Accounting And Business Research, 18(72), 291-296.<\/p>\n<p>\u00dcnsal, M., Ok\u015fa\u015f, M., Uluslararas\u0131 Toplum Ara\u015ft\u0131rmalar\u0131 Dergisi, 2019<\/p>\n<p>Prof. Dr. Oktay Ta\u015f ve Ceyhan \u0130naltong , Vergi D\u00fcnyas\u0131, Say\u0131 401, Ocak 2015<\/p>\n<p>Prof. Dr. Nuran C\u00f6mert, \u0130SMMMO Mali \u00c7\u00f6z\u00fcm, Ocak-\u015eubat 2012, Syf. 38<\/p>\n<p>Eilifsen, AA. ve Mckee, T. E. (2000). What is all the fuss about materiality?Ohio CPA Journal, 59(4), 49-52.<\/p>\n<p>Hubbard Johnson, (1991), Auditing 4 th Ed. (Houston: Dame Publications Inc.), s.104-105<\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.frc.org.uk\/getattachment\/4713123b-919c-4ed6-a7a4-869aa9a668f4\/Audit-Quality%20Thematic-Review-Materiality-(December-2017).pdf\">https:\/\/www.frc.org.uk\/getattachment\/4713123b-919c-4ed6-a7a4-869aa9a668f4\/Audit-Quality Thematic-Review-Materiality-(December-2017).pdf<\/a><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref1\" name=\"_ftn1\"><em><strong>[1]<\/strong><\/em><\/a><em>\u00a0Raman K. K. ve Van Daniker R. P. (1994). Materiality in government auditing. Journal of Accountancy, 177(2), 71-76.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref2\" name=\"_ftn2\"><em><strong>[2]<\/strong><\/em><\/a>\u00a0<em>Barnes, J. (1973). More efficient auditing through an understanding of the materiaility concept.The Journal of Accountancy, Cilt(say\u0131), 78-80.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref3\" name=\"_ftn3\"><em><strong>[3]<\/strong><\/em><\/a><em>\u00a0Chen, S., ve Tsay, B. (2017). Refer to materiality as a legal concept. Journal Of Corporate Accounting &amp; Finance, 28(2), 55-61<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref4\" name=\"_ftn4\"><em><strong>[4]<\/strong><\/em><\/a><em>\u00a0Mcconnell, D. K. ve Schweiger, C. H. (2007). Implementing the new AS6 risk assessment audit standards.\u00a0<\/em>The CPA Journal,\u00a0<em>Haziran, 20-26.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref5\" name=\"_ftn5\"><em><strong>[5]<\/strong><\/em><\/a><em>\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.sec.gov\/news\/speech\/speecharchive\/1998\/spch220.txt\">https:\/\/www.sec.gov\/news\/speech\/speecharchive\/1998\/spch220.txt<\/a><\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref6\" name=\"_ftn6\"><em><strong>[6]<\/strong><\/em><\/a><em>\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.lw.com\/upload\/pubContent\/_pdf\/pub326.pdf\">https:\/\/www.lw.com\/upload\/pubContent\/_pdf\/pub326.pdf<\/a><\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref7\" name=\"_ftn7\"><em><strong>[7]<\/strong><\/em><\/a><em>\u00a0Vaassen, E. H. J. (1994). Auditors\u2019 decision processes in audit planning stage materiality judgments. Faculty of Economics and Business Administration, Doctoral Thesis, Ekim, University of Limburg<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref8\" name=\"_ftn8\"><em><strong>[8]<\/strong><\/em><\/a><em>\u00a0Bennett, G. B. ve Hatfield, R. C. (2017). Do approaching deadlines influence auditors\u2019 materiality assessments?. Auditing: A Journal of Practice&amp; Theory, 36(4,) 29\u201348<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref9\" name=\"_ftn9\"><em><strong>[9]<\/strong><\/em><\/a><em>\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/ar2017.tieto.com\/media\/pdf\/paketit\/en\/annual-report-2017.pdf\">https:\/\/ar2017.tieto.com\/media\/pdf\/paketit\/en\/annual-report-2017.pdf<\/a><\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref10\" name=\"_ftn10\"><em><strong>[10]<\/strong><\/em><\/a><em>\u00a0Douglas, R. (2017). Quantitative materiality disclosure and the impact on investor decisionmaking and perceptions of audit quality. Masters thesis. The University of Canterbury, Canterbury<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref11\" name=\"_ftn11\"><em><strong>[11]<\/strong><\/em><\/a><em>\u00a0Bates, H.L., Ingram, R. W. ve Reckers, P. M. J. (1982). Auditor-client affiliation: The impacton \u201cmateriality\u201d A study of the effect of audit or rotation on materiality judgments. Journal of Accountancy, 1, 60-63.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref12\" name=\"_ftn12\"><em><strong>[12]<\/strong><\/em><\/a><em>\u00a0Estes, R.,ve Reames, D. (1988). Effects of personal characteristics on materiality decisions: A multivariate analysis. Accounting And Business Research, 18(72), 291-296.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref13\" name=\"_ftn13\"><em><strong>[13]<\/strong><\/em><\/a><em>\u00a0\u00dcnsal, M., Ok\u015fa\u015f, M., Uluslararas\u0131 Toplum Ara\u015ft\u0131rmalar\u0131 Dergisi, 2019<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref14\" name=\"_ftn14\"><em><strong>[14]<\/strong><\/em><\/a><em>\u00a0Vergi D\u00fcnyas\u0131, Say\u0131 401, Ocak 2015<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref15\" name=\"_ftn15\"><em><strong>[15]<\/strong><\/em><\/a><em>\u00a0\u0130SMMMO Mali \u00c7\u00f6z\u00fcm, Ocak-\u015eubat 2012, Syf. 38<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref16\" name=\"_ftn16\"><em><strong>[16]<\/strong><\/em><\/a><em>\u00a0Eilifsen, AA. ve Mckee, T. E. (2000). What is all the fuss about materiality?<\/em>Ohio CPA Journal, 59<em>(4), 49-52.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref17\" name=\"_ftn17\"><em><strong>[17]<\/strong><\/em><\/a><em>\u00a0Hubbard Johnson, (1991), Auditing 4 th Ed. (Houston: Dame Publications Inc.), s.104-105.<\/em><\/p>\n<p><a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.karardenetim.com\/onemi-anlasilmayan-onemlilik\/#_ftnref18\" name=\"_ftn18\"><em><strong>[18]<\/strong><\/em><\/a><em>\u00a0<a href=\"https:\/\/web.archive.org\/web\/20200805133031\/https:\/\/www.frc.org.uk\/getattachment\/4713123b-919c-4ed6-a7a4-869aa9a668f4\/Audit-Quality-Thematic-Review-Materiality-(December-2017).pdf\">https:\/\/www.frc.org.uk\/getattachment\/4713123b-919c-4ed6-a7a4-869aa9a668f4\/Audit-Quality-Thematic-Review-Materiality-(December-2017).pdf<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6zet \u00dclkemizde ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin say\u0131s\u0131nda meydana gelen art\u0131\u015fa paralel olarak ba\u011f\u0131ms\u0131z denetim standartlar\u0131 daha da \u00f6nemli hale gelmektedir.<\/p>\n","protected":false},"author":2,"featured_media":5727,"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":[8],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/posts\/5123"}],"collection":[{"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/comments?post=5123"}],"version-history":[{"count":0,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/posts\/5123\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/media\/5727"}],"wp:attachment":[{"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/media?parent=5123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/categories?post=5123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karardenetim.com\/wp-json\/wp\/v2\/tags?post=5123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}