{"id":10689,"date":"2022-08-06T15:10:53","date_gmt":"2022-08-06T12:10:53","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10689"},"modified":"2022-08-06T15:10:53","modified_gmt":"2022-08-06T12:10:53","slug":"mali-musavirler-enstitusu-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/mali-musavirler-enstitusu-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Mali M\u00fc\u015favirler Enstit\u00fcs\u00fc \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

B\u00dcY\u00dcK, BA\u011eIMSIZ DENET\u00c7\u0130N\u0130N DE\u011e\u0130\u015eEN N\u0130TEL\u0130\u011e\u0130<\/span><\/strong><\/h3>\n

Muhasebe d\u00fcnyas\u0131n\u0131n bir g\u00f6zlemcisi, son birka\u00e7 y\u0131ldaki dramatik de\u011fi\u015fiklikleri fark etmekten kendini alamaz. Birle\u015fmeler, b\u00fcy\u00fck muhasebe d\u0131\u015f\u0131 firmalara sat\u0131\u015flar, dava reformu, g\u00fcvence hizmetlerinin ve di\u011fer dan\u0131\u015fmanl\u0131k faaliyetlerinin b\u00fcy\u00fcmesi ve Ba\u011f\u0131ms\u0131zl\u0131k Standartlar\u0131 Kurulu’nun olu\u015fturulmas\u0131, ke\u015ffedilmemi\u015f denizlere y\u00f6nelik i\u015faretler olarak hizmet eder. Bu de\u011fi\u015fiklikler, mesle\u011fin liderlerinin denetim pazar\u0131n\u0131n d\u00fc\u015f\u00fc\u015fte oldu\u011funu iddia etmesiyle ortaya \u00e7\u0131k\u0131yor ve ironik bir \u015fekilde t\u00fcm i\u015faretler, denet\u00e7ilerin denetim d\u0131\u015f\u0131nda alan ve faaliyetler y\u00fcr\u00fctt\u00fc\u011f\u00fcn\u00fc g\u00f6steriyor. Belki de nakarat\u0131 \u201cDenet\u00e7iler nereye gidiyor?\u201d \u015feklinde de\u011fi\u015ftirmenin zaman\u0131 gelmi\u015ftir.<\/span><\/p>\n

B\u00fcy\u00fck Muhasebe Firmalar\u0131n\u0131n D\u00f6n\u00fc\u015f\u00fcm\u00fc\u00a0<\/span><\/strong><\/p>\n

PricewaterhouseCoopers’\u0131n yak\u0131n zamanda kurulmas\u0131 ve Arthur Andersen’\u0131n d\u0131\u015f denet\u00e7i olarak g\u00f6revden al\u0131nmas\u0131 gibi birle\u015fmeler, de\u011fi\u015fimin mesle\u011fi vurdu\u011funa dair sa\u011flam kan\u0131tlar sa\u011fl\u0131yor. Bu faaliyetlerin bariz etkisi, kalan d\u00f6rt firma aras\u0131nda daha az rekabet olmas\u0131d\u0131r. Bunun ima etti\u011fi \u015fey daha az a\u00e7\u0131kt\u0131r \u00e7\u00fcnk\u00fc ortaya \u00e7\u0131kan yap\u0131sal ili\u015fkiler pozitif veya negatif olabilir.<\/span><\/p>\n

Olumlu katk\u0131, muhasebe firmalar\u0131n\u0131n denetledikleri \u015firketler kar\u015f\u0131s\u0131nda g\u00fc\u00e7lerini art\u0131rabilmeleri durumunda ger\u00e7ekle\u015fir. \u00d6rne\u011fin, \u015firketlerin se\u00e7ebilecekleri daha az ikame firma oldu\u011fundan, EBM’ler defter tutma sahtekarl\u0131\u011f\u0131na hay\u0131r demeyi daha kolay bulabilir. CPA’lar\u0131n bu t\u00fcr bir yetkiyi kullan\u0131p kullanmayacaklar\u0131 ba\u015fka bir sorudur, \u00e7\u00fcnk\u00fc onlar herhangi bir dan\u0131\u015fmanl\u0131k \u00fccretini veya denetim \u00fccretini kaybetmek istemezler.<\/span><\/p>\n

Olumsuz etki, denetimin olas\u0131 daha da azalmas\u0131ndan kaynaklanmaktad\u0131r, \u00e7\u00fcnk\u00fc birle\u015ftirilen firmalar, dan\u0131\u015fmanl\u0131k faaliyetlerini geni\u015fletirken denetim \u00e7al\u0131\u015fmalar\u0131n\u0131 da peki\u015ftirebilirler. Daha az olas\u0131 ama \u00e7ok olumsuz bir etki, ba\u015fka bir \u015firketin, ba\u015fka bir iflas veya se\u00e7im yoluyla denetim i\u015finden ayr\u0131lmas\u0131ndan kaynaklanabilir. Bu durum, sanayide kabul edilemez d\u00fczeyde y\u00fcksek bir yo\u011funla\u015fmaya yol a\u00e7acakt\u0131r.<\/span><\/p>\n

Bu firmalar\u0131n i\u00e7sel d\u00f6n\u00fc\u015f\u00fcm\u00fc etkileyici olmu\u015ftur. Bu muhasebe firmalar\u0131, denetim, vergi ve muhasebeyle ilgili dan\u0131\u015fmanl\u0131k yapmak i\u00e7in muhasebeciler tutard\u0131. Art\u0131k muhasebeyle hi\u00e7 ilgisi olmayan ya da \u00e7ok az ilgisi olan her t\u00fcrl\u00fc beceriye sahip insanlar\u0131 i\u015fe al\u0131yorlar ve pek \u00e7ok hizmeti yerine getiriyorlar. Bu demografik de\u011fi\u015fim, bu firmalar\u0131n hala muhasebe firmas\u0131 olup olmad\u0131\u011f\u0131 sorusunu g\u00fcndeme getiriyor. Elbette d\u00f6n\u00fc\u015f\u00fcm devam ederse, muhasebe ve denetim B\u00fcy\u00fck D\u00f6rtl\u00fc’n\u00fcn ana i\u015flevi olmayacak.<\/span><\/p>\n

Bu di\u011fer de\u011fi\u015fiklikler kadar yeni olmasa da bir ba\u015fka de\u011fi\u015fiklik, muhasebe firmalar\u0131n\u0131n \u00fcst d\u00fczey y\u00f6neticileriyle ilgilidir. Ge\u00e7mi\u015f zamanlarda, bu firmalar\u0131n ba\u015fkanlar\u0131 muhasebe teorisi alan\u0131nda \u00f6nemli bir konuma sahipti.<\/span><\/p>\n

Firma ve meslek i\u00e7in iyi oldu\u011funu d\u00fc\u015f\u00fcnd\u00fckleri politikay\u0131 geli\u015ftirdiler ve tart\u0131\u015ft\u0131lar; \u00f6rnekler aras\u0131nda Arthur Andersen’\u0131n Leonard Spacek ve Harvey Kapnick say\u0131labilir. Bug\u00fcn b\u00fcy\u00fck muhasebe firmalar\u0131n\u0131n \u00fcst d\u00fczey y\u00f6neticileri teorik e\u011filimlere sahip de\u011filler; bunun yerine pazarlama ve sat\u0131\u015f anlay\u0131\u015flar\u0131 var. Nas\u0131l para kazan\u0131laca\u011f\u0131n\u0131 biliyorlar. \u0130yi bir \u00f6rnek, Arthur Andersen’in Joseph Berandino’suydu. Bu y\u00f6nelim, B\u00fcy\u00fck D\u00f6rtl\u00fc i\u00e7inde muhasebe ve denetimin \u00f6nceli\u011fi hakk\u0131nda endi\u015feler uyand\u0131rmaktad\u0131r.<\/span><\/p>\n

Di\u011fer bir de\u011fi\u015fiklik ise denetim ortaklar\u0131n\u0131n beklentileriyle ilgilidir. Ernst & Young’\u0131n eski bir orta\u011f\u0131 olan Anthony Rider, \u00fcstlerinin son zamanlarda kendisinden y\u0131lda 3 milyon dolarl\u0131k yeni i\u015f getirmesini istediklerinde yeni bir \u015fart ekledi\u011fini belirtiyor.17 Ba\u015flang\u0131\u00e7ta kotas\u0131n\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 zaman maa\u015f\u0131 d\u00fc\u015f\u00fcr\u00fcld\u00fc; daha sonra g\u00f6revden al\u0131nd\u0131. G\u00f6r\u00fcn\u00fc\u015fe g\u00f6re Ernst & Young, Rider’\u0131n satma, satma, satma yetenekleri kadar denetim yetenekleriyle de ilgilenmiyordu.<\/span><\/p>\n

\n

Mali M\u00fc\u015favir<\/a> Ne is Yapar<\/span>
\nMali M\u00fc\u015favir sorgulama<\/span>
\nMali M\u00fc\u015favir Nas\u0131l Olunur<\/span>
\nEn \u00e7ok kazanan mali m\u00fc\u015favirler<\/span>
\nMali m\u00fc\u015favir – ek\u015fi<\/span>
\nSERBEST Muhasebeci Mali M\u00fc\u015favir<\/span>
\nE-Birlik<\/span>
\n3568 say\u0131l\u0131 Kanuna g\u00f6re SERBEST MUHASEBEC\u0130 mali<\/span><\/p>\n

\n

Amerikan Yeminli Mali M\u00fc\u015favirler Enstit\u00fcs\u00fc<\/span><\/strong><\/h3>\n

AICPA, t\u00fcm EBM’lerin \u00e7\u0131karlar\u0131n\u0131 temsil etti\u011fini iddia etse de, enstit\u00fc liderli\u011finin, k\u00fc\u00e7\u00fck uygulay\u0131c\u0131lardan ziyade B\u00fcy\u00fck D\u00f6rtl\u00fc ile daha uyumlu hedef ve \u00f6zlemleri oldu\u011fu a\u00e7\u0131kt\u0131r. Bu ger\u00e7ek, AICPA’n\u0131n eski ba\u015fkan\u0131 Stu Kessler’in CPA’y\u0131 \u201conayl\u0131 profesyonel dan\u0131\u015fman\u201d olarak yeniden tan\u0131mlamam\u0131z gerekti\u011fini iddia etti\u011fi yorumlar\u0131nda a\u00e7\u0131k\u00e7a ortaya \u00e7\u0131k\u0131yor.<\/span><\/p>\n

Bu inan\u0131lmaz teklif, “kamusal” kelimesini “profesyonel” ile de\u011fi\u015ftirir; bu, AICPA liderlerinin, kurulu\u015fun misyonunu halka b\u0131rakmasalar da azaltmaya \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 g\u00f6sterir. \u00c7o\u011fu eyalet, CPA’lara kamu denetimlerini ger\u00e7ekle\u015ftirme konusunda m\u00fcnhas\u0131r hak tan\u0131d\u0131, ancak bunun kar\u015f\u0131l\u0131\u011f\u0131nda d\u0131\u015f denet\u00e7ilerin \u00e7al\u0131\u015fmalar\u0131na y\u00fcksek d\u00fczeyde yeterlilik, tarafs\u0131zl\u0131k ve d\u00fcr\u00fcstl\u00fck getirmelerini ve b\u00f6ylece devletin genel refah\u0131n\u0131 art\u0131rmalar\u0131n\u0131 beklediler. G\u00f6r\u00fcn\u00fc\u015fe g\u00f6re Kessler bu s\u00f6zle\u015fmeyi bozmaya istekli.<\/span><\/p>\n

Kessler’in \u00f6nerisi ayn\u0131 zamanda “muhasebeci” yerine “dan\u0131\u015fman” ifadesini de kullan\u0131yor. Bu tavsiyeyi, muhasebecilerin sadece muhasebe i\u015finden daha fazlas\u0131n\u0131 yapt\u0131klar\u0131n\u0131, ancak kamuoyunun muhasebe alg\u0131s\u0131n\u0131n hala ye\u015fil siperlere per\u00e7inlendi\u011fini iddia ederek savunuyor. “Muhasebe” kelimesini “dan\u0131\u015fman” olarak de\u011fi\u015ftirerek Kessler, mesle\u011fin halk\u0131 EBM’lerin sahip oldu\u011fu geli\u015fen becerilere ikna edebilece\u011fini savunuyor.<\/span><\/p>\n

Bu ak\u0131l y\u00fcr\u00fctme hatal\u0131d\u0131r, \u00e7\u00fcnk\u00fc halk\u0131 muhasebecinin yeni becerileri konusunda e\u011fiten bir reklam kampanyas\u0131n\u0131n ba\u015far\u0131l\u0131 olamayaca\u011f\u0131n\u0131, oysa bir isim de\u011fi\u015fikli\u011finin olaca\u011f\u0131n\u0131 varsayar. Teklifin ger\u00e7ek nedeni, muhasebeci olmayanlar\u0131 CPA olarak belgelendirme arzusuna dayanmaktad\u0131r. Firmalar\u0131n\u0131n metamorfozu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, B\u00fcy\u00fck D\u00f6rtl\u00fc bundan ho\u015flanabilir, ancak genel etki muhasebe mesle\u011fini zay\u0131flatacakt\u0131r.<\/span><\/p>\n

Ayr\u0131ca, AICPA ba\u015fkan\u0131 ve CEO’su Barry Melancon, mesle\u011fin kamusal y\u00f6neliminin piyasada ger\u00e7ekle\u015ftirilebilece\u011fine dair \u015fa\u015f\u0131rt\u0131c\u0131 bir a\u00e7\u0131klama yapt\u0131. Ba\u015fka bir deyi\u015fle, uygun profesyonel hizmetler sa\u011flayarak t\u00fcketicinin ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak, EBM’nin kamu yarar\u0131 sorumluluklar\u0131n\u0131 yerine getirir.<\/span><\/p>\n

Bu kaba ticari denklem, \u201ckamu menfaatini\u201d tepetaklak ediyor. Muhasebeciler, kamu yarar\u0131n\u0131n, CPA’lar\u0131n g\u00f6revlerini genel olarak toplumda ve \u00f6zel olarak piyasada g\u00fcven a\u015f\u0131layacak \u015fekilde yerine getirmelerini gerektirdi\u011fini onlarca y\u0131ld\u0131r anlam\u0131\u015flard\u0131r.<\/span><\/p>\n

1930’larda do\u011fan bu fikir, yat\u0131r\u0131mc\u0131lar\u0131n denetim g\u00f6r\u00fc\u015f\u00fcne g\u00fcvenebilmeleri i\u00e7in muhasebecinin d\u00fcr\u00fcstl\u00fc\u011f\u00fcn\u00fcn k\u00e2r te\u015fvi\u011fine g\u00f6re \u00f6nceli\u011fe sahip oldu\u011fu anlam\u0131na geliyordu ve dolay\u0131s\u0131yla g\u00f6r\u00fc\u015f yeterli de\u011filse mali tablolara da g\u00fcvenebiliyordu. Melancon’un \u00f6nerisine uyulursa, mesle\u011fin d\u00f6n\u00fc\u015f\u00fcm\u00fc dramatik olacak ve mali raporlara olan kamu g\u00fcveninin daha fazla a\u015f\u0131nmas\u0131 muhtemeldir.<\/span><\/p>\n

Ba\u011f\u0131ms\u0131zl\u0131k\u00a0<\/span><\/strong><\/p>\n

Son zamanlarda ba\u011f\u0131ms\u0131zl\u0131k kavram\u0131 yeniden g\u00fcndeme geldi. B\u00fcy\u00fck muhasebe firmalar\u0131, ba\u011f\u0131ms\u0131zl\u0131k a\u00e7\u0131s\u0131ndan baz\u0131lar\u0131n\u0131n sorgulad\u0131\u011f\u0131 faaliyetlerde bulunmaktad\u0131r. SEC taraf\u0131ndan dile getirilen endi\u015feler de dahil olmak \u00fczere bu homurdanmalar\u0131n bir sonucu olarak, 1998’de Ba\u011f\u0131ms\u0131zl\u0131k Standartlar\u0131 Kurulu (ISB) ad\u0131 verilen yeni bir organizasyon olu\u015fturuldu, ancak bu uzun s\u00fcrmedi.<\/span><\/p>\n

ISB, y\u00f6netim kurulu \u00fcyelerinin yar\u0131s\u0131 b\u00fcy\u00fck muhasebe firmalar\u0131n\u0131n ba\u015fkan\u0131 oldu\u011fu i\u00e7in hi\u00e7bir zaman derin bir \u015feyle ilgilenmedi. Daha \u00f6nce de belirtildi\u011fi gibi, bu adamlar y\u00f6netim ve giri\u015fimcilik konusunda b\u00fcy\u00fck becerilere sahipler, ancak ne muhasebede ne de denetimde teorisyendirler.<\/span><\/p>\n

\u00d6yle olsalar bile, bu \u00f6rg\u00fct\u00fcn kendi kendini y\u00f6netecek kurallar yaratma gibi imkans\u0131z bir g\u00f6revi vard\u0131. \u0130\u015fin de\u011fi\u015fen do\u011fas\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, en olas\u0131 sonu\u00e7 B\u00fcy\u00fck D\u00f6rtl\u00fc’n\u00fcn yeni hedeflerini rasyonelle\u015ftiren bildiriler olurdu. Kolejlerin memleketi hakemleri i\u015fe almas\u0131 i\u00e7in haz\u0131r olan var m\u0131?<\/span><\/p>\n

Aral\u0131k 1997’de SEC, KPMG Peat Marwick’e kar\u015f\u0131 bir idari i\u015flem ba\u015flatt\u0131\u011f\u0131n\u0131 duyurdu. Ocak 1995’te KPMG Peat Marwick, esasen bir yat\u0131r\u0131m bankac\u0131s\u0131 olarak hareket eden KPMG BayMark’\u0131 yaratt\u0131. KPMG, KPMG BayMark ile Porta ba\u015fkan\u0131na verilen bir kredi de dahil olmak \u00fczere \u00e7e\u015fitli ticari i\u015flemler ger\u00e7ekle\u015ftiren Porta’y\u0131 denetledi.<\/span><\/p>\n

SEC, Porta ve BayMark aras\u0131ndaki i\u015flemlerin Peat Marwick’in ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 kaybetti\u011fi anlam\u0131na geldi\u011fini savundu. KPMG, firman\u0131n denetim taraf\u0131 ile BayMark aras\u0131nda kurumsal g\u00fcvenlik duvarlar\u0131 kurdu\u011funu ve i\u015flemlerin \u00f6nemsiz oldu\u011funu iddia ederek bu iddiaya \u015fiddetle kar\u015f\u0131 \u00e7\u0131kt\u0131; yine de KPMG, BayMark’\u0131 feshetti.<\/span><\/p>\n

KPMG’nin ilk etapta BayMark’\u0131 yaratmas\u0131 bile, ba\u011f\u0131ms\u0131zl\u0131k kavram\u0131n\u0131n s\u0131n\u0131rlar\u0131n\u0131 zorlamas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Bu eylem, ba\u011f\u0131ms\u0131zl\u0131kla ilgili olarak, B\u00fcy\u00fck D\u00f6rtl\u00fc’n\u00fcn gelecekte yeni i\u015fler geli\u015ftirirken agresif tav\u0131rlar alaca\u011f\u0131n\u0131 g\u00f6steriyor gibi g\u00f6r\u00fcn\u00fcyor.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u00dcY\u00dcK, BA\u011eIMSIZ DENET\u00c7\u0130N\u0130N DE\u011e\u0130\u015eEN N\u0130TEL\u0130\u011e\u0130 Muhasebe d\u00fcnyas\u0131n\u0131n bir g\u00f6zlemcisi, son birka\u00e7 y\u0131ldaki dramatik de\u011fi\u015fiklikleri fark etmekten kendini alamaz. Birle\u015fmeler, b\u00fcy\u00fck muhasebe d\u0131\u015f\u0131 firmalara sat\u0131\u015flar, dava reformu, g\u00fcvence hizmetlerinin ve di\u011fer dan\u0131\u015fmanl\u0131k faaliyetlerinin b\u00fcy\u00fcmesi ve Ba\u011f\u0131ms\u0131zl\u0131k Standartlar\u0131 Kurulu’nun olu\u015fturulmas\u0131, ke\u015ffedilmemi\u015f denizlere y\u00f6nelik i\u015faretler olarak hizmet eder. Bu de\u011fi\u015fiklikler, mesle\u011fin liderlerinin denetim pazar\u0131n\u0131n d\u00fc\u015f\u00fc\u015fte oldu\u011funu iddia etmesiyle…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[25885,25884,25886],"tags":[25894,25893,25890,25891,25889,25887,25888,25892],"class_list":["post-10689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-musavir-nasil-olunur","category-mali-musavir-ne-is-yapar","category-serbest-muhasebeci-mali-musavir","tag-3568-sayili-kanuna-gore-serbest-muhasebeci-mali","tag-e-birlik","tag-en-cok-kazanan-mali-musavirler","tag-mali-musavir-eksi","tag-mali-musavir-nasil-olunur","tag-mali-musavir-ne-is-yapar","tag-mali-musavir-sorgulama","tag-serbest-muhasebeci-mali-musavir"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=10689"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9967"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}