{"id":14166,"date":"2023-07-31T08:00:00","date_gmt":"2023-07-31T05:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=14166"},"modified":"2023-07-31T13:08:39","modified_gmt":"2023-07-31T10:08:39","slug":"dovl%c9%99t-v%c9%99-oz%c9%99l-qurumlarin-istiraki","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=14166","title":{"rendered":"D\u00f6vl\u0259t v\u0259 \u00f6z\u0259l qurumlar\u0131n i\u015ftirak\u0131…."},"content":{"rendered":"\n

D\u00f6vl\u0259t v\u0259 \u00f6z\u0259l qurumlar\u0131n i\u015ftirak\u0131 il\u0259 n\u00f6vb\u0259ti ictimai m\u00fczakir\u0259 audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259tin\u0259 h\u0259sr olunub<\/strong><\/p>\n\n\n\n

KOB\u0130A yan\u0131nda \u0130ctimai \u015euran\u0131n t\u0259\u015fkilat\u00e7\u0131l\u0131\u011f\u0131 il\u0259 ke\u00e7iril\u0259n \u201cAudit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti\u201d m\u00f6vzusunda ictimai m\u00fczakir\u0259d\u0259 audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259tinin biznesin inki\u015faf\u0131nda rolu v\u0259 bu f\u0259aliyy\u0259tin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 fikir m\u00fcbadil\u0259si apar\u0131l\u0131b.<\/em><\/p>\n\n\n\n

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Ki\u00e7ik v\u0259 Orta Biznesin \u0130nki\u015faf\u0131 Agentliyinin (KOB\u0130A), Az\u0259rbaycan Respublikas\u0131 Auditorlar Palatas\u0131n\u0131n, Az\u0259rbaycan Sahibkarlar (\u0130\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r) T\u0259\u015fkilatlar\u0131 Milli Konfederasiyas\u0131n\u0131n v\u0259 \u201cAz\u0259rbaycan Qiym\u0259tl\u0259ndiricil\u0259r C\u0259miyy\u0259ti\u201d \u0130ctimai Birliyinin d\u0259st\u0259yi, KOB\u0130A yan\u0131nda \u0130ctimai \u015euran\u0131n t\u0259\u015fkilat\u00e7\u0131l\u0131\u011f\u0131 il\u0259 \u201cAudit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti\u201d m\u00f6vzusunda ictimai m\u00fczakir\u0259 t\u0259\u015fkil olunub. <\/p>\n\n\n\n

T\u0259dbird\u0259 m\u00fcvafiq d\u00f6vl\u0259t qurumlar\u0131n\u0131n, biznes assosiasiyalar\u0131n n\u00fcmay\u0259nd\u0259l\u0259ri v\u0259 sahibkarlar i\u015ftirak edibl\u0259r.<\/p>\n\n\n\n

KOB\u0130A yan\u0131nda \u0130ctimai \u015euran\u0131n s\u0259dri F\u0259rhad Qara\u015fov \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min olunmas\u0131nda m\u00fcst\u0259qil audit v\u0259 qiym\u0259tl\u0259ndirm\u0259nin x\u00fcsusi rol oynad\u0131\u011f\u0131n\u0131, ictimai m\u00fczakir\u0259nin bu sah\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n KOB subyektl\u0259rinin g\u00f6zl\u0259ntil\u0259rinin v\u0259 qar\u015f\u0131la\u015fd\u0131qlar\u0131 \u00e7\u0259tinlikl\u0259rin \u00f6yr\u0259nilm\u0259si m\u0259qs\u0259dil\u0259 t\u0259\u015fkil olundu\u011funu qeyd edib.<\/p>\n\n\n\n

KOB\u0130A-n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri Orxan M\u0259mm\u0259dov audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan KOB subyektl\u0259rinin Agentliyin bir s\u0131ra d\u0259st\u0259k v\u0259 xidm\u0259tl\u0259rind\u0259n istifad\u0259 etdiyini qeyd edib. Bildirilib ki, Agentlik t\u0259r\u0259find\u0259n KOB-lar\u0131n u\u00e7ot v\u0259 hesabatl\u0131l\u0131\u011f\u0131n\u0131 sad\u0259l\u0259\u015fdir\u0259n proqram t\u0259minat\u0131 layih\u0259sin\u0259 qrant v\u0259saiti ayr\u0131l\u0131b, onlayn m\u00fchasibat u\u00e7otu proqram\u0131na “Startap” \u015f\u0259had\u0259tnam\u0259si verilib. Agentliyin KOB inki\u015faf m\u0259rk\u0259zl\u0259ri t\u0259r\u0259find\u0259n KOB-lar \u00fc\u00e7\u00fcn m\u00fct\u0259madi olaraq vergi, maliyy\u0259 v\u0259 qeyri-maliyy\u0259, u\u00e7ot qaydalar\u0131 m\u00f6vzular\u0131nda t\u0259lim v\u0259 m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259ri g\u00f6st\u0259rilir. KOB\u0130A s\u0259dri beyn\u0259lxalq qiym\u0259tl\u0259ndirm\u0259 standartlar\u0131n\u0131n t\u0259bli\u011fi v\u0259 qiym\u0259tl\u0259ndiricil\u0259rin bu sah\u0259d\u0259 maarifl\u0259ndirilm\u0259si \u00fc\u00e7\u00fcn t\u0259dbirl\u0259rin ke\u00e7irilm\u0259si, \u201cQiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti haqq\u0131nda\u201d Qanunun t\u0259kmill\u0259\u015fdirilm\u0259si bar\u0259d\u0259 fikirl\u0259rini d\u0259 diqq\u0259t\u0259 \u00e7atd\u0131r\u0131b. Qeyd edilib ki, hesabatlar\u0131nda uy\u011funsuzluq a\u015fkar edil\u0259n vergi \u00f6d\u0259yicil\u0259rinin \u0259ks\u0259riyy\u0259ti mikro v\u0259 ki\u00e7ik sahibkarlard\u0131r. Bu onlar\u0131n m\u00fcvafiq sah\u0259d\u0259 bilik v\u0259 bacar\u0131qlar\u0131n\u0131n ist\u0259nil\u0259n s\u0259viyy\u0259d\u0259 olmamas\u0131ndan, hesabat prosesin\u0259 pe\u015f\u0259kar m\u00fchasibl\u0259ri v\u0259 auditorlar\u0131 c\u0259lb ed\u0259 bilm\u0259m\u0259l\u0259rind\u0259n ir\u0259li g\u0259lir. Bel\u0259 halda sahibkarlara d\u0259st\u0259k g\u00f6st\u0259rilm\u0259li, eyni zamanda u\u00e7ot v\u0259 hesabat formalar\u0131 daha da sad\u0259l\u0259\u015fdirilm\u0259lidir. Auditin inki\u015faf\u0131 v\u0259 m\u00f6vcud probleml\u0259r bar\u0259d\u0259 K\u0130V-d\u0259 tan\u0131t\u0131m materiallar\u0131n\u0131n verilm\u0259si v\u0259 m\u00fczakir\u0259l\u0259rin ke\u00e7irilm\u0259si d\u0259 KOB-lar\u0131n bu sah\u0259d\u0259 maarifl\u0259ndirilm\u0259sin\u0259 d\u0259st\u0259k ola bil\u0259r. Pe\u015f\u0259kar audit v\u0259 qiym\u0259tl\u0259ndiricil\u0259rin yeti\u015fdirilm\u0259si \u00fczr\u0259 kurslar\u0131n v\u0259 t\u0259dris proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131 m\u00fcvafiq sah\u0259d\u0259 keyfiyy\u0259t g\u00f6st\u0259ricil\u0259rinin y\u00fcks\u0259lm\u0259sin\u0259 t\u0259kan ver\u0259c\u0259kdir.<\/p>\n\n\n\n

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Az\u0259rbaycan Respublikas\u0131 Auditorlar Palatas\u0131n\u0131n s\u0259dri Vahid Novruzov \u015f\u0259ffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131nda auditin rolunun y\u00fcks\u0259ldilm\u0259si, auditor xidm\u0259tinin t\u0259kmill\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 beyn\u0259lxalq audit standartlar\u0131n\u0131n tam t\u0259tbiqin\u0259 ke\u00e7ilm\u0259si, daxili audit xidm\u0259tinin v\u0259 auditorlar\u0131n f\u0259aliyy\u0259tin\u0259 dair n\u0259zar\u0259t sisteml\u0259rinin daha da geni\u015fl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 h\u0259yata ke\u00e7iril\u0259n t\u0259dbirl\u0259r bar\u0259d\u0259 m\u0259lumat verib.<\/p>\n\n\n\n

\u201cAz\u0259rbaycan Qiym\u0259tl\u0259ndiricil\u0259r C\u0259miyy\u0259ti\u201d \u0130ctimai Birliyinin \u0130dar\u0259 Hey\u0259tinin s\u0259dri V\u00fcqar Oruc m\u00fcvafiq sah\u0259d\u0259 m\u00f6vcud v\u0259ziyy\u0259t, ictimai birliyin f\u0259aliyy\u0259ti bar\u0259d\u0259 fikirl\u0259rini b\u00f6l\u00fc\u015f\u00fcb.  <\/p>\n\n\n\n

T\u0259dbir \u00e7\u0259r\u00e7iv\u0259sind\u0259 audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259tinin biznesin inki\u015faf\u0131nda rolu v\u0259 bu f\u0259aliyy\u0259tin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 fikir m\u00fcbadil\u0259si apar\u0131l\u0131b, sahibkarlar\u0131n suallar\u0131 cavabland\u0131r\u0131l\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00f6vl\u0259t v\u0259 \u00f6z\u0259l qurumlar\u0131n i\u015ftirak\u0131 il\u0259 n\u00f6vb\u0259ti ictimai m\u00fczakir\u0259 audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259tin\u0259 h\u0259sr olunub KOB\u0130A yan\u0131nda \u0130ctimai \u015euran\u0131n t\u0259\u015fkilat\u00e7\u0131l\u0131\u011f\u0131 il\u0259 ke\u00e7iril\u0259n \u201cAudit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti\u201d m\u00f6vzusunda ictimai m\u00fczakir\u0259d\u0259 audit v\u0259 qiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259tinin biznesin inki\u015faf\u0131nda…<\/p>\n","protected":false},"author":2,"featured_media":14167,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14166"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14166"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14166\/revisions"}],"predecessor-version":[{"id":14172,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14166\/revisions\/14172"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/14167"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}