Accounting
qualified audit report
Turkish: Sartli Denetim Raporu (Qualified Audit Report)
English Definition
The formal report in which the auditor sets out a qualified opinion together with its rationale, including a section explaining which items fall within the reservation and where the limitation originates. The 'basis for qualified opinion' paragraph is, for a financier, the most informative part of the report, since it reveals whether the caveat stems from a scope limitation, where the auditor could not obtain evidence, or a departure from accounting standards, where management acted differently. The two cases carry entirely distinct risk signals.
Türkçe Tanım
Denetcinin sartli gorusunu ve bu gorusun gerekcesini ayrintilandiran resmi rapordur; hangi kalemlerin cekince kapsamina girdigini ve sinirlamanin kaynagini aciklayan bir bolum icerir. Raporun 'sartli gorusun dayanagi' basligini tasiyan kismi, finansor acisindan raporun en bilgilendirici bolumudur; zira serhin kapsam sinirlamasindan mi yoksa muhasebe standardina aykiriliktan mi kaynaklandigini burada okur ve iki durum tumuyle farkli risk sinyalleri tasir.