{"id":75709,"date":"2026-04-28T16:36:07","date_gmt":"2026-04-28T20:36:07","guid":{"rendered":"https:\/\/www.manaycpa.com\/?post_type=glossary&#038;p=75709"},"modified":"2026-05-07T08:34:48","modified_gmt":"2026-05-07T12:34:48","slug":"luca-pacioli-ve-cift-tarafli-kayit-temelleri","status":"publish","type":"glossary","link":"https:\/\/www.manaycpa.com\/tr\/sozluk\/luca-pacioli-ve-cift-tarafli-kayit-temelleri\/","title":{"rendered":"Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"75709\" class=\"elementor elementor-75709 elementor-bc-flex-widget\" data-elementor-post-type=\"glossary\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a66add3d e-flex e-con-boxed e-con e-parent\" data-id=\"a66add3d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a2c04be darkmode elementor-widget elementor-widget-shortcode\" data-id=\"9a2c04be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbf5f861 md:pt-25 pt-25 md:pb-80 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"fbf5f861\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e29b8543 e-con-full md:pr-80 pr-5 e-flex e-con e-child\" data-id=\"e29b8543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82cfa326 elementor-widget elementor-widget-shortcode\" data-id=\"82cfa326\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7616a309 e-con-full e-flex e-con e-child\" data-id=\"7616a309\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-883438dd e-con-full e-flex e-con e-child\" data-id=\"883438dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-134d521d elementor-widget elementor-widget-heading\" data-id=\"134d521d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffbb4f2f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ffbb4f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97a0791d e-con-full e-flex e-con e-child\" data-id=\"97a0791d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37be6995 elementor-widget elementor-widget-heading\" data-id=\"37be6995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri Nedir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecff844e elementor-widget elementor-widget-text-editor\" data-id=\"ecff844e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri, ABD muhasebe sistemi ve finansal raporlama \u00e7er\u00e7evesinde her i\u015fletme sahibi ve finans profesyonelinin kavramas\u0131 gereken temel bir konudur. Amerika&#8217;da faaliyet g\u00f6steren i\u015fletmeler, Generally Accepted Accounting Principles (GAAP &#8211; Genel Kabul G\u00f6rm\u00fc\u015f Muhasebe \u0130lkeleri) standartlar\u0131na uygun \u015fekilde mali kay\u0131tlar\u0131n\u0131 tutmak ve raporlamak zorundad\u0131r. Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri kavram\u0131, finansal tablolar\u0131n do\u011frulu\u011fu, vergi uyumlulu\u011fu, yat\u0131r\u0131mc\u0131 ili\u015fkileri ve i\u015f kararlar\u0131 i\u00e7in kritik bir temel olu\u015fturur. \u00d6zellikle ABD&#8217;de yeni i\u015f kuran T\u00fcrk giri\u015fimciler i\u00e7in Amerikan muhasebe sisteminin T\u00fcrk muhasebe sisteminden farkl\u0131l\u0131klar\u0131n\u0131 anlamak ve uyum sa\u011flamak b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. Chart of Accounts yap\u0131s\u0131ndan finansal tablo formatlar\u0131na kadar bir\u00e7ok temel fark bulunmaktad\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fda811a9 e-con-full e-flex e-con e-child\" data-id=\"fda811a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2e05613 elementor-widget elementor-widget-heading\" data-id=\"b2e05613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri Nas\u0131l Uygulan\u0131r?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caf019d3 elementor-widget elementor-widget-text-editor\" data-id=\"caf019d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ABD muhasebe sisteminde Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri, GAAP standartlar\u0131 \u00e7er\u00e7evesinde belirli prosed\u00fcrlerin do\u011fru ve tutarl\u0131 \u015fekilde uygulanmas\u0131n\u0131 gerektirir. S\u00fcre\u00e7, ilgili finansal i\u015flemlerin tan\u0131mlanmas\u0131, \u00e7ift tarafl\u0131 kay\u0131t sistemine (double-entry bookkeeping) g\u00f6re kaydedilmesi, s\u0131n\u0131fland\u0131r\u0131lmas\u0131 ve raporlanmas\u0131yla ba\u015flar. \u0130\u015fletmeler, bu uygulamalar\u0131 destekleyen ayr\u0131nt\u0131l\u0131 belgeler tutmal\u0131 ve d\u00fczenli mutabakat i\u015flemleri ger\u00e7ekle\u015ftirmelidir. QuickBooks, Xero ve Sage gibi ABD&#8217;de yayg\u0131n kullan\u0131lan muhasebe yaz\u0131l\u0131mlar\u0131, bu s\u00fcre\u00e7lerin bir\u00e7ok y\u00f6n\u00fcn\u00fc otomatikle\u015ftirir. Ancak GAAP&#8217;a uygunlu\u011fu sa\u011flamak, karma\u015f\u0131k i\u015flemleri do\u011fru kaydetmek ve mali tablolar\u0131 profesyonelce haz\u0131rlamak i\u00e7in deneyimli bir CPA&#8217;n\u0131n g\u00f6zetimi gereklidir. Ayl\u0131k kapan\u0131\u015f (month-end close), banka mutabakat\u0131 ve d\u00f6nem sonu d\u00fczeltme kay\u0131tlar\u0131 (adjusting entries) rutin s\u00fcre\u00e7lerin temelini olu\u015fturur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19631ce1 e-con-full e-flex e-con e-child\" data-id=\"19631ce1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ebe7a69 elementor-widget elementor-widget-heading\" data-id=\"1ebe7a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri Neden \u00d6nemlidir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c8d8b91 elementor-widget elementor-widget-text-editor\" data-id=\"0c8d8b91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri konusunun do\u011fru y\u00f6netimi, ABD&#8217;de faaliyet g\u00f6steren her i\u015fletme i\u00e7in bir\u00e7ok a\u00e7\u0131dan hayati \u00f6nem ta\u015f\u0131r. Birincisi, do\u011fru finansal tablolar i\u015f kararlar\u0131n\u0131n, kredi ba\u015fvurular\u0131n\u0131n ve yat\u0131r\u0131mc\u0131 ili\u015fkilerinin temelidir. \u0130kincisi, GAAP uyumlulu\u011fu, IRS denetimleri s\u0131ras\u0131nda i\u015fletmenizi korur ve vergi beyannamelerinin do\u011frulu\u011funu destekler. \u00dc\u00e7\u00fcnc\u00fcs\u00fc, d\u00fczenli ve profesyonel muhasebe, maliyetleri d\u00fc\u015f\u00fcrme, nakit ak\u0131\u015f\u0131n\u0131 optimize etme ve k\u00e2rl\u0131l\u0131\u011f\u0131 art\u0131rma f\u0131rsatlar\u0131n\u0131 ortaya \u00e7\u0131kar\u0131r. ABD&#8217;de faaliyet g\u00f6steren uluslararas\u0131 \u015firketler i\u00e7in ek karma\u015f\u0131kl\u0131k, transfer fiyatland\u0131rmas\u0131, yabanc\u0131 para muhasebesi (ASC 830) ve konsolidasyon gereksinimlerinden kaynaklan\u0131r. Muhasebe hatalar\u0131n\u0131n d\u00fczeltilmesi, geriye d\u00f6n\u00fck olarak yap\u0131ld\u0131\u011f\u0131nda \u00e7ok daha maliyetli olabilir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d7372d1 e-con-full e-flex e-con e-child\" data-id=\"4d7372d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac83db5 elementor-widget elementor-widget-heading\" data-id=\"3ac83db5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Manay CPA ve Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62c9daf5 elementor-widget elementor-widget-text-editor\" data-id=\"62c9daf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Manay CPA, her \u00f6l\u00e7ekteki i\u015fletme i\u00e7in Luca Pacioli ve \u00c7ift Tarafl\u0131 Kay\u0131t Temelleri konusunda uzman rehberlik i\u00e7eren kapsaml\u0131 muhasebe ve defter tutma hizmetleri sunmaktad\u0131r. Deneyimli ekibimiz, muhasebe uygulamalar\u0131n\u0131z\u0131n GAAP standartlar\u0131yla uyumlu ve i\u015fletmenizin ihtiya\u00e7lar\u0131na g\u00f6re optimize edilmi\u015f olmas\u0131n\u0131 sa\u011flar. Ayl\u0131k defter tutma, finansal tablo haz\u0131rlama, banka mutabakat\u0131, b\u00fct\u00e7e kontrol\u00fc ve y\u00f6netim raporlamas\u0131 dahil geni\u015f bir hizmet yelpazesi sunuyoruz. \u00d6zellikle ABD&#8217;de yeni i\u015f kuran T\u00fcrk giri\u015fimciler i\u00e7in Amerikan muhasebe sistemine ge\u00e7i\u015f deste\u011fi sa\u011fl\u0131yor, QuickBooks kurulumu ve e\u011fitimi veriyoruz. Manay CPA ile mali tablolar\u0131n\u0131z\u0131n do\u011frulu\u011fundan ve uyumlulu\u011fundan emin olabilirsiniz.<\/p><p>M<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a163501 e-con-full md:pl-80 pl-5 e-flex e-con e-child\" data-id=\"3a163501\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e73ac99 elementor-widget elementor-widget-shortcode\" data-id=\"3e73ac99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bfd6a819 md:pt-80 pt-50 pb-50 md:pb-80 e-flex e-con-boxed e-con e-parent\" data-id=\"bfd6a819\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e1304c0f e-con-full e-flex e-con e-child\" data-id=\"e1304c0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73585000 elementor-widget elementor-widget-heading\" data-id=\"73585000\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Glossary<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e062d917 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"e062d917\" data-element_type=\"widget\" data-e-type=\"widget\" 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.elementor-element.elementor-element-c7c7c48 .elementor-icon{font-size:14px;}.elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title, .elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title a{font-size:var( --e-global-typography-2d40d03-font-size );line-height:var( --e-global-typography-2d40d03-line-height );letter-spacing:var( --e-global-typography-2d40d03-letter-spacing );word-spacing:var( --e-global-typography-2d40d03-word-spacing );}.elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title{color:var( --e-global-color-a762c7b );}.elementor-4093 .elementor-element.elementor-element-c7c7c48:has(:hover) .elementor-icon-box-title,\n\t\t\t\t\t .elementor-4093 .elementor-element.elementor-element-c7c7c48:has(:focus) .elementor-icon-box-title{color:var( --e-global-color-d224a14 );}@media(max-width:1400px){.elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title, 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.elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title a{font-size:var( --e-global-typography-2d40d03-font-size );line-height:var( --e-global-typography-2d40d03-line-height );letter-spacing:var( --e-global-typography-2d40d03-letter-spacing );word-spacing:var( --e-global-typography-2d40d03-word-spacing );}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77345 post-77345 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zero-tolerance-hile-politikasi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zero-Tolerance Hile Politikas\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zero-tolerance-hile-politikasi\/\" >\n\t\t\t\t\t\t\tZero-Tolerance Hile Politikas\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77342 post-77342 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zamanlama-ve-denetim-takvimi-planlama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zamanlama ve Denetim Takvimi Planlama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zamanlama-ve-denetim-takvimi-planlama\/\" >\n\t\t\t\t\t\t\tZamanlama ve Denetim Takvimi Planlama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77341 post-77341 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-denetim-gereksinimleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zorunlu Denetim Gereksinimleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-denetim-gereksinimleri\/\" >\n\t\t\t\t\t\t\tZorunlu Denetim Gereksinimleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77338 post-77338 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yapisal-risk-degerlendirmesi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yap\u0131sal Risk De\u011ferlendirmesi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yapisal-risk-degerlendirmesi\/\" >\n\t\t\t\t\t\t\tYap\u0131sal Risk De\u011ferlendirmesi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77336 post-77336 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yellow-book-sari-kitap-denetim-standartlari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yellow Book (Sar\u0131 Kitap) Denetim Standartlar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yellow-book-sari-kitap-denetim-standartlari\/\" >\n\t\t\t\t\t\t\tYellow Book (Sar\u0131 Kitap) Denetim Standartlar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77334 post-77334 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-denetim-raporu-hazirlama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Y\u0131ll\u0131k Denetim Raporu Haz\u0131rlama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-denetim-raporu-hazirlama\/\" >\n\t\t\t\t\t\t\tY\u0131ll\u0131k Denetim Raporu Haz\u0131rlama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77332 post-77332 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/valuation-audit-degerleme-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Valuation Audit (De\u011ferleme Denetimi)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/valuation-audit-degerleme-denetimi\/\" >\n\t\t\t\t\t\t\tValuation Audit (De\u011ferleme Denetimi)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77330 post-77330 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/voluntary-disclosure-gonullu-bildirim-programlari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Voluntary Disclosure (G\u00f6n\u00fcll\u00fc Bildirim) Programlar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/voluntary-disclosure-gonullu-bildirim-programlari\/\" >\n\t\t\t\t\t\t\tVoluntary Disclosure (G\u00f6n\u00fcll\u00fc Bildirim) Programlar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77327 post-77327 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/variance-analysis-sapma-analizi-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Variance Analysis (Sapma Analizi) Denetimi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/variance-analysis-sapma-analizi-denetimi\/\" >\n\t\t\t\t\t\t\tVariance Analysis (Sapma Analizi) Denetimi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77324 post-77324 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ust-yonetim-sorumlulugu-ve-tone-at-the-top\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dcst Y\u00f6netim Sorumlulu\u011fu ve Tone at the Top\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ust-yonetim-sorumlulugu-ve-tone-at-the-top\/\" >\n\t\t\t\t\t\t\t\u00dcst Y\u00f6netim Sorumlulu\u011fu ve Tone at the Top\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77321 post-77321 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucret-ve-bordro-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dccret ve Bordro Denetimi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucret-ve-bordro-denetimi\/\" >\n\t\t\t\t\t\t\t\u00dccret ve Bordro Denetimi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77318 post-77318 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucuncu-taraf-denetim-raporlari-soc\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dc\u00e7\u00fcnc\u00fc Taraf Denetim Raporlar\u0131 (SOC)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucuncu-taraf-denetim-raporlari-soc\/\" >\n\t\t\t\t\t\t\t\u00dc\u00e7\u00fcnc\u00fc Taraf Denetim Raporlar\u0131 (SOC)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77315 post-77315 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uluslararasi-denetim-standartlari-isa-karsilastirmasi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Uluslararas\u0131 Denetim Standartlar\u0131 (ISA) Kar\u015f\u0131la\u015ft\u0131rmas\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uluslararasi-denetim-standartlari-isa-karsilastirmasi\/\" >\n\t\t\t\t\t\t\tUluslararas\u0131 Denetim Standartlar\u0131 (ISA) Kar\u015f\u0131la\u015ft\u0131rmas\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77312 post-77312 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uzlasma-irs-settlement-prosedurleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Uzla\u015fma (IRS Settlement) Prosed\u00fcrleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uzlasma-irs-settlement-prosedurleri\/\" >\n\t\t\t\t\t\t\tUzla\u015fma (IRS Settlement) Prosed\u00fcrleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77309 post-77309 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/us-gaap-aciklama-disclosure-gereksinimleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"US GAAP A\u00e7\u0131klama (Disclosure) Gereksinimleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/us-gaap-aciklama-disclosure-gereksinimleri\/\" >\n\t\t\t\t\t\t\tUS GAAP A\u00e7\u0131klama (Disclosure) Gereksinimleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5e57308 e-con-full e-flex e-con e-parent\" data-id=\"b5e57308\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-883af265 elementor-widget elementor-widget-template\" data-id=\"883af265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"4098\" class=\"elementor elementor-4098\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-59c1c7f pt-40 pb-40 e-flex e-con-boxed e-con e-parent\" data-id=\"59c1c7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0a86d99 e-con-full e-flex e-con e-child\" data-id=\"0a86d99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aed04a5 elementor-widget elementor-widget-heading\" data-id=\"aed04a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7418642 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7418642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With tools to make every part of your process more human and a support team excited to help you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0cf40e e-con-full md:pt-15 pt-20 excl e-flex e-con e-child\" data-id=\"b0cf40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b49ee elementor-button-align-center elementor-widget__width-initial landform elementor-widget elementor-widget-form\" data-id=\"48b49ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"4098\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"48b49ee\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"De\u011fi\u015fen Eyalet D\u00fczenlemeleri | Manay CPA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"75059\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"First Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Last Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_563d15e elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_563d15e\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-field_563d15e\" data-field-id=\"563d15e\" data-default-country=\"us\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_563d15e]\" id=\"form-field-field_563d15e\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone 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class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"23\" viewBox=\"0 0 22 23\" fill=\"none\"><path d=\"M15.5833 6.39258C16.0896 6.39258 16.5 6.80298 16.5 7.30924V16.4759C16.5 16.9822 16.0896 17.3926 15.5833 17.3926C15.0771 17.3926 14.6667 16.9822 14.6667 16.4759V9.52227L7.06485 17.1241C6.70687 17.4821 6.12647 17.4821 5.76849 17.1241C5.41051 16.7661 5.41051 16.1857 5.76849 15.8277L13.3703 8.22591H6.41667C5.91041 8.22591 5.5 7.81551 5.5 7.30924C5.5 6.80298 5.91041 6.39258 6.41667 6.39258H15.5833Z\" fill=\"white\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get Free Consultation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ec4549a e-flex e-con-boxed e-con e-parent\" data-id=\"2ec4549a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6620819a e-con-full e-flex e-con e-parent\" data-id=\"6620819a\" data-element_type=\"container\" 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