Anonim Şirketlerde Özel Denetim
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Date
2020
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Kadir Has Üniversitesi
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Abstract
Anonim şirketlerde özel denetim; pay sahibinin, bilgi alma ve inceleme hakkından ayrı ve farklı olmakla birlikte bu hakkın devamı niteliğindeki, şirketin idaresi ile ilgili belirli olaylar hakkında aydınlatıcı bilgiler alınmasına olanak sağlayan, pay sahipliğinden doğan haklarını bilinçli ve sağlıklı bir şekilde şirketin ve kendisinin yararına kullanabilmesine hizmet eden bir kurum olup tez konumuzun temelini oluşturmaktadır. "Anonim Şirketlerde Özel Denetim" 6102 sayılı Türk Ticaret Kanunu'nda "Pay Sahibinin Kişisel Hakları" üst başlığının altında 438 ile 444. maddeleri arasında düzenlenmiştir. Tezimizde, denetim ve özel denetim kavramı ile denetim türleri, kurumun tarihsel gelişimi , özel denetime ilişkin 6762 sayılı Mülga Ticaret Kanun'undaki düzenlemeler ile TTK'daki düzenlemeler ele alınmıştır. Özel denetim, benzer kurumlarla (bağımsız denetim, bakanlık denetimi, işlem denetçisi, bilirkişi ve uzman görüşü) karşılaştırılmıştır. Anonim şirketlerde özel denetim istemi ve özel denetçinin atanması, bu istemi genel kurulun kabulü ve reddi halinde ayrı ayrı incelenmiştir. Özel denetim faaliyetlerinin kapsamı, faaliyetlere ilişkin ilkeler ve faaliyetlerin sona ermesi ile özel denetçinin hakları, yükümlülükleri ve hukuki sorumluluğu konuları ele alınmıştır. Ayrıca özel denetim isteme hakkının ön şartı olan bilgi alma ve inceleme hakkı, şirketler topluluğunda ve limited şirketlerde özel denetim konularına değinilmiştir. Tezimizin sonuç bölümünde ise saptadığımız önemli sonuçlara ve tespitlere özet halinde yer verilmiştir. Tezimizin konusunu oluşturan özel denetim kanun sistematiği çerçevesinde incelenerek önemi artan konunun daha iyi anlaşılması amaçlanmıştır. TTK'daki düzenlemeler ve uygulamadaki sorunlara ilişkin çözüm önerileri, yargı kararları ışığında doktrindeki tartışma ve görüşlere değinilerek sunulmuştur.
Private audit in joint-stock companies; is an institution that is independent and continuation of the right of the shareholder to obtain and investigate the information, enables to obtain enlightening information about certain events related to the management of the company and to use the rights arising from the shareholder in a conscious and healthy manner, for the benefit of the company and itself, constitutes the basis of this thesis. "Private Audit in Joint-Stock Companies" is regulated under the heading "Personal Rights of the Shareholder" under the heading "Turkish Commercial Code (TCC)" No. 6102 between articles 438 and 444. In the thesis, the concept of auditing, special auditing, types of auditing, historical development of the institution, regulations in the Repealed Commercial Law No. 6762 and the regulations in the TCC, comparison of the private audit with similar institutions (independent audit, ministry audit, transaction auditor, expert and expert opinion), request for special audit in joint-stock companies and appointment of the special auditor, acceptance and rejection of the request by general assembly were examined. Rights, obligations and legal responsibility of the private auditor; scope of the special audit activities, principles regarding the activities and termination of the activities were discussed. The prerequisite of the right to request private audit which is the right to receive and investigate information, and special audit issues in corporate community and limited companies were addressed. In the conclusion part of the thesis, important conclusions and determinations are summarized. The aim of the thesis is to provide a better understanding of the increasing importance of the subject by examining the right to request special audit within the framework of the law systematic. Suggestions for solutions to the regulations in the TCC and problems in practice were presented in the light of judicial decisions, discussions and opinions in the doctrine.
Private audit in joint-stock companies; is an institution that is independent and continuation of the right of the shareholder to obtain and investigate the information, enables to obtain enlightening information about certain events related to the management of the company and to use the rights arising from the shareholder in a conscious and healthy manner, for the benefit of the company and itself, constitutes the basis of this thesis. "Private Audit in Joint-Stock Companies" is regulated under the heading "Personal Rights of the Shareholder" under the heading "Turkish Commercial Code (TCC)" No. 6102 between articles 438 and 444. In the thesis, the concept of auditing, special auditing, types of auditing, historical development of the institution, regulations in the Repealed Commercial Law No. 6762 and the regulations in the TCC, comparison of the private audit with similar institutions (independent audit, ministry audit, transaction auditor, expert and expert opinion), request for special audit in joint-stock companies and appointment of the special auditor, acceptance and rejection of the request by general assembly were examined. Rights, obligations and legal responsibility of the private auditor; scope of the special audit activities, principles regarding the activities and termination of the activities were discussed. The prerequisite of the right to request private audit which is the right to receive and investigate information, and special audit issues in corporate community and limited companies were addressed. In the conclusion part of the thesis, important conclusions and determinations are summarized. The aim of the thesis is to provide a better understanding of the increasing importance of the subject by examining the right to request special audit within the framework of the law systematic. Suggestions for solutions to the regulations in the TCC and problems in practice were presented in the light of judicial decisions, discussions and opinions in the doctrine.