BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI

Yıl 2018, Cilt: 20 Sayı: 1, 65 - 89, 08.06.2018

Aziz Doğan

https://doi.org/10.31460/mbdd.355378

Cited By: 14

Öz

Finansal tablo
kullanıcıları, denetçi raporunun daha fazla bilgi içermesini, özellikle
denetçilerin yaptıkları denetim sonucunda kullanıcılara daha fazla yararlı
bilgi vermelerini istemişlerdir. Daha fazla bilgi içeren rapor taleplerine
karşılık, Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB), denetçi
raporunun iletişim değerini artırmak amacıyla yeni denetim raporlaması projesi
kapsamında yeni ISA 701 “Kilit Denetim Konularının Bağımsız Denetçi Raporunda
Bildirilmesi” standardını yayımlamıştır. Daha sonra Kamu Gözetimi Kurumu (KGK) söz
konusu standardın kabul sürecini başlatmış ve sonunda ISA 701 ile uyumlu BDS
701’i 2017 yılında yayımlamıştır. Yeni denetim standardı denetçinin Kilit Denetim
Konularını (KDK) belirlemesini ve bu konuları açıklayarak denetçi raporunda bildirmesini
zorunlu kılmaktadır.

Bu çalışmanın amacı, cari
döneme ait finansal tabloların denetiminde, denetçinin meslekî muhakemesine
göre en çok önem arz eden konular olarak tanımlanan KDK’yı ve yeni denetim
standardı ISA/BDS 701’e uygun olarak KDK’nın nasıl belirleneceğini ve bağımsız
denetçi raporunda nasıl bildirileceğini incelemek ve açıklamaktır.

Anahtar Kelimeler

Yeni Denetim Raporlaması, Kilit Denetim Konuları, KDK, ISA/BDS701

Kaynakça

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