Muhasebe
Sartli Denetim Raporu (Qualified Audit Report)
İngilizce: qualified audit report
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.
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.