Muhasebe
Sartli Denetim Belgesi (Qualified Audit Certificate)
İngilizce: qualified audit certificate
Türkçe Tanım
Denetcinin, inceledigi mali tablolara iliskin resmi onayini cekince ile birlikte verdigi belgedir; onay verilmistir ancak belgede kayit altina alinmis bir sinirlama ya da anlasmazlik noktasi bulunur. Bu belge tam onayli bir sertifikanin tasidigi guvence duzeyini tasimadigindan, finanse edilen projelerde kredi verenler cogu zaman serhin niteligini ve buyuklugunu ayristiran ek bir uzman gorusu talep eder; nitekim serhin gecici bir siniflandirma farkindan mi yoksa kalici bir degerleme sorunundan mi dogdugu teminat marjini dogrudan belirler.
English Definition
A document in which the auditor gives formal endorsement of the financial statements examined but does so subject to a reservation, so approval is granted while a recorded limitation or point of disagreement remains. Because it lacks the assurance level of a fully clean certificate, lenders in financed projects often require a supplementary expert opinion that isolates the nature and magnitude of the reservation. Whether the caveat arises from a temporary classification difference or a permanent valuation problem bears directly on the collateral margin.