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TR
Anahtar Kelimeler: anonim şirket, özel denetim, bilgi alma, kapsam, hâkimin rolü. The Right of Special Audit at Joint Stock Company: Particularly the Condition of the Right, the Relationship With Other Information Rights and the Role of the Judge In Determining the Scope…
Abstract: The right to request a special audit is granted to both shareholders and the minorities in the TCC. The lawmaker has regulated this right as a secondary right that can be applied after the right to information has been used and if no result is obtained from it. Therefore, the special control request has a very close relationship with the other right to information. The right to request a special audit can be used only for certain events, unlike the independent audit system. For this reason, it is important to determine the scope of the audit while exercising this right. The law stipulates that special auditors will be appointed by the judge, regardless of whether the shareholders or the minority have requested it. Therefore, unlike the abolished TCC, the role of the judge has been made very important in the TCC No: 6102. Although the demand of the requesting shareholder or minority is important, especially in terms of determining the scope of the audit, the main determinant is the decision of the judge on this issue. In this study, the conditions of the special audit right, the relationship between this right and the right to information and the role of the judge in determining the scope of the right are examined.…
Keywords: corporation, special audit, the right to information, scope, role…
Giriş
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