Maliyy\u0259 Nazirliyi m\u0259cburi audit subyekti olan kommersiya qurumlar\u0131na m\u00fcraci\u0259t edib.<\/p>\n
ARANTV.AZ <\/strong>\u00a0x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259 deyilir:<\/p>\n \u201cAuditor xidm\u0259ti haqq\u0131nda\u201d Qanuna \u0259sas\u0259n audit yoxlamas\u0131 m\u0259cburi v\u0259 ya k\u00f6n\u00fcll\u00fc (t\u0259s\u0259rr\u00fcfat subyektinin \u00f6z t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259) ola bil\u0259r. Qanuna g\u00f6r\u0259 \u00f6z maliyy\u0259 hesabatlar\u0131n\u0131 d\u0259rc etdirm\u0259li olan t\u0259s\u0259rr\u00fcfat subyektl\u0259ri \u00fc\u00e7\u00fcn, habel\u0259 qanunla bilavasit\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda h\u0259yata ke\u00e7irilm\u0259li olan audit m\u0259cburi, dig\u0259r hallarda is\u0259 k\u00f6n\u00fcll\u00fcd\u00fcr.<\/p>\n M\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259t (mikro v\u0259 ki\u00e7ik sahibkarl\u0131q subyektl\u0259ri istisna olmaqla) illik maliyy\u0259 hesabatlar\u0131n\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc yoxlatmaq \u00fc\u00e7\u00fcn h\u0259r il m\u00fcst\u0259qil auditor c\u0259lb etm\u0259lidir (k\u0259nar audit). A\u00e7\u0131q s\u0259hmdar c\u0259miyy\u0259ti illik hesabat\u0131n\u0131 v\u0259 maliyy\u0259 hesabatlar\u0131n\u0131 (mikro v\u0259 ki\u00e7ik sahibkarl\u0131q subyektl\u0259ri istisna olmaqla) ham\u0131n\u0131n tan\u0131\u015f olmas\u0131 \u00fc\u00e7\u00fcn h\u0259r il d\u0259rc etm\u0259y\u0259 borcludur. Qapal\u0131 s\u0259hmdar c\u0259miyy\u0259ti bu qanunun 99-cu madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n s\u0259n\u0259dl\u0259ri ham\u0131n\u0131n tan\u0131\u015f olmas\u0131 \u00fc\u00e7\u00fcn d\u0259rc etm\u0259y\u0259 borcludur\u201d.<\/p>\n Bundan ba\u015fqa, illik hesabat\u0131n\u0131n v\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n (mikro v\u0259 ki\u00e7ik sahibkarl\u0131q subyektl\u0259ri istisna olmaqla) d\u0259rci zaman\u0131 s\u0259hmdar c\u0259miyy\u0259ti illik maliyy\u0259 hesabatlar\u0131n\u0131n yoxlan\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u00fcst\u0259qil auditoru c\u0259lb etm\u0259y\u0259 borcludur.<\/p>\n \u201cAuditor xidm\u0259ti haqq\u0131nda\u201d Qanunu il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda h\u0259yata ke\u00e7irilm\u0259li olan m\u0259cburi auditd\u0259n yay\u0131nma\u011fa g\u00f6r\u0259 inzibati m\u0259suliyy\u0259t m\u00fc\u0259yy\u0259n edilib.<\/p>\n Xat\u0131rladaq ki, maliyy\u0259 hesabatlar\u0131n\u0131n d\u0259rc edilm\u0259si \u00fc\u00e7\u00fcn son tarix may\u0131n 31-dir.<\/p>\n","protected":false},"excerpt":{"rendered":" Maliyy\u0259 Nazirliyi m\u0259cburi audit subyekti olan kommersiya qurumlar\u0131na m\u00fcraci\u0259t edib. ARANTV.AZ \u00a0x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259 deyilir: \u201cAuditor xidm\u0259ti haqq\u0131nda\u201d Qanuna \u0259sas\u0259n audit yoxlamas\u0131 m\u0259cburi v\u0259 ya k\u00f6n\u00fcll\u00fc (t\u0259s\u0259rr\u00fcfat subyektinin \u00f6z t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259) ola bil\u0259r. Qanuna g\u00f6r\u0259 \u00f6z maliyy\u0259 hesabatlar\u0131n\u0131 d\u0259rc etdirm\u0259li olan t\u0259s\u0259rr\u00fcfat subyektl\u0259ri \u00fc\u00e7\u00fcn, habel\u0259 qanunla bilavasit\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda h\u0259yata ke\u00e7irilm\u0259li olan audit m\u0259cburi, dig\u0259r hallarda is\u0259 k\u00f6n\u00fcll\u00fcd\u00fcr. M\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259t (mikro v\u0259 ki\u00e7ik sahibkarl\u0131q subyektl\u0259ri istisna olmaqla) illik maliyy\u0259 hesabatlar\u0131n\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fc yoxlatmaq \u00fc\u00e7\u00fcn h\u0259r il m\u00fcst\u0259qil auditor c\u0259lb etm\u0259lidir (k\u0259nar audit). A\u00e7\u0131q s\u0259hmdar c\u0259miyy\u0259ti illik hesabat\u0131n\u0131 v\u0259…<\/p>\n","protected":false},"author":2,"featured_media":713240,"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},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/04\/FotoJet-2-14.jpg",620,413,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Maliyy\u0259 Nazirliyi m\u0259cburi audit subyekti olan kommersiya qurumlar\u0131na m\u00fcraci\u0259t edib. ARANTV.AZ \u00a0x\u0259b\u0259r verir ki, m\u00fcraci\u0259td\u0259 deyilir: \u201cAuditor xidm\u0259ti haqq\u0131nda\u201d Qanuna \u0259sas\u0259n audit yoxlamas\u0131 m\u0259cburi v\u0259 ya k\u00f6n\u00fcll\u00fc (t\u0259s\u0259rr\u00fcfat subyektinin \u00f6z t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259) ola bil\u0259r. Qanuna g\u00f6r\u0259 \u00f6z maliyy\u0259 hesabatlar\u0131n\u0131 d\u0259rc etdirm\u0259li olan t\u0259s\u0259rr\u00fcfat subyektl\u0259ri \u00fc\u00e7\u00fcn, habel\u0259 qanunla bilavasit\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda h\u0259yata ke\u00e7irilm\u0259li olan audit…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/713239"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=713239"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/713239\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/713240"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=713239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=713239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=713239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}