{"id":3592,"date":"2026-11-12T09:45:26","date_gmt":"2026-11-12T06:45:26","guid":{"rendered":"https:\/\/www.kariyer.net\/universite-rehberi-blog\/bagimsiz-denetcilik-e-sinavi-ucret-ve-tarih-bilgileri\/"},"modified":"2026-11-12T09:45:26","modified_gmt":"2026-11-12T06:45:26","slug":"bagimsiz-denetcilik-e-sinavi-ucret-ve-tarih-bilgileri","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/universite-rehberi-blog\/bagimsiz-denetcilik-e-sinavi-ucret-ve-tarih-bilgileri\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denet\u00e7ilik E-S\u0131nav\u0131: \u00dccret ve Tarih Bilgileri"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131ms\u0131z denet\u00e7ilik kariyerine ad\u0131m atmak isteyen adaylar i\u00e7in 2026 y\u0131l\u0131 s\u0131nav takvimi netle\u015fti. KGK&#039;n\u0131n d\u00fczenledi\u011fi Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131, 23 Kas\u0131m 2026 tarihinden itibaren SPL i\u015f birli\u011fiyle \u00e7evrim i\u00e7i ortamda yap\u0131lacak. Ba\u015fvurular 9 Kas\u0131m 2026 tarihinden itibaren yaln\u0131zca SPL Ba\u015fvuru Sistemi \u00fczerinden al\u0131n\u0131yor; posta, e-posta veya elden yap\u0131lan ba\u015fvurular kabul edilmiyor. S\u0131nav k\u0131lavuzu, \u00fccret bilgileri ve uygulama esaslar\u0131 Kas\u0131m ay\u0131 i\u00e7inde KGK ile SPL&#039;nin resmi internet sitelerinde yay\u0131mlan\u0131yor. Bu rehberde ba\u015fvuru tarihleri, kat\u0131l\u0131m \u015fartlar\u0131 ve s\u0131nav s\u00fcreci hakk\u0131nda bilinmesi gereken temel bilgiler yer al\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KGK E-S\u0131nav Ba\u015fvuru Tarihleri Ne Zaman?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131 ba\u015fvurular\u0131 9 Kas\u0131m 2026 tarihinden itibaren SPL Ba\u015fvuru Sistemi \u00fczerinden al\u0131n\u0131yor. S\u0131navlar\u0131n uygulanmas\u0131 ise 23 Kas\u0131m 2026 tarihinde ba\u015fl\u0131yor ve elektronik ortamda \u00e7evrim i\u00e7i olarak s\u00fcrd\u00fcr\u00fcl\u00fcyor. T.C. Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu, ba\u015fvuru ve \u00f6deme i\u015flemlerinin tamam\u0131n\u0131n basvuru.spl.com.tr adresi \u00fczerinden y\u00fcr\u00fct\u00fclece\u011fini duyuruyor. Posta, e-posta ya da elden iletilen belgeler bu d\u00f6nemde ge\u00e7erli say\u0131lm\u0131yor; adaylar\u0131n i\u015flemlerini yaln\u0131zca \u00e7evrim i\u00e7i sistem \u00fczerinden tamamlamas\u0131 gerekiyor. S\u0131nav k\u0131lavuzunda yer alan ba\u015fvuru takvimi, s\u0131nav oturumlar\u0131 ve d\u00f6nem tarihleri Kas\u0131m ay\u0131 i\u00e7inde KGK ve SPL&#039;nin resmi internet sitelerinde eri\u015fime a\u00e7\u0131l\u0131yor. Adaylar\u0131n ba\u015fvuru aral\u0131\u011f\u0131n\u0131, oturum tarihlerini ve \u00f6deme son g\u00fcn\u00fcn\u00fc k\u0131lavuz \u00fczerinden takip etmesi ba\u015fvurunun eksiksiz tamamlanmas\u0131 a\u00e7\u0131s\u0131ndan i\u015fine yar\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ba\u011f\u0131ms\u0131z Denet\u00e7ilik E-S\u0131nav\u0131na Kimler Kat\u0131labilir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131na, 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname ile Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi&#039;nde belirlenen \u015fartlar\u0131 ta\u015f\u0131yan adaylar kat\u0131labiliyor. S\u0131nava ba\u015fvuru yapabilmek i\u00e7in baz\u0131 temel kriterlerin kar\u015f\u0131lanmas\u0131 gerekiyor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En az lisans d\u00fczeyinde e\u011fitim al\u0131nm\u0131\u015f olmas\u0131 temel ko\u015fullardan biri olarak \u00f6ne \u00e7\u0131k\u0131yor.<\/li>\n<li>Hukuki ehliyete sahip olmak ve kamu haklar\u0131n\u0131 kullanma yetkisinin bulunmas\u0131 aran\u0131yor.<\/li>\n<li>T\u00fcrk Ceza Kanunu&#039;nda tan\u0131mlanan belirli su\u00e7lardan h\u00fck\u00fcm giymemi\u015f olmak ba\u015fvuru i\u00e7in zorunlu tutuluyor.<\/li>\n<li>Ba\u011f\u0131ms\u0131z denetim mesle\u011finin gerektirdi\u011fi etik de\u011ferlere ve mesleki sayg\u0131nl\u0131\u011fa uygun bir ge\u00e7mi\u015fe sahip olmak \u00f6nemli bir kriter olarak de\u011ferlendiriliyor.<\/li>\n<li>Daha \u00f6nce meslekten veya memuriyetten \u00e7\u0131kar\u0131lma cezas\u0131 almam\u0131\u015f olmak ba\u015fvuru \u015fartlar\u0131 aras\u0131nda yer al\u0131yor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Lisans mezunlar\u0131 ba\u015fvuru yapabildi\u011fi gibi, konuyla ilgili y\u00fcksek lisans ve doktora mezunlar\u0131 da s\u0131nav kapsam\u0131nda de\u011ferlendiriliyor. Ba\u015fvuru s\u0131ras\u0131nda talep edilen belgelerin eksiksiz y\u00fcklenmesi ve beyan edilen bilgilerin resmi kay\u0131tlarla \u00f6rt\u00fc\u015fmesi, ba\u015fvurunun ge\u00e7erli say\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan belirleyici bir rol oynuyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026 Y\u0131l\u0131nda S\u0131nav \u00dccretleri Ne Kadar?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131 Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131&#039;na ait \u00fccret tutarlar\u0131, KGK ve SPL taraf\u0131ndan Kas\u0131m ay\u0131 i\u00e7inde yay\u0131mlanan s\u0131nav k\u0131lavuzunda a\u00e7\u0131klan\u0131yor. \u00d6deme i\u015flemleri ba\u015fvuru s\u00fcreciyle birlikte y\u00fcr\u00fct\u00fcl\u00fcyor ve a\u015fa\u011f\u0131daki ad\u0131mlar izlenerek tamamlan\u0131yor.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>SPL Ba\u015fvuru Sistemi&#039;ne giri\u015f yap\u0131l\u0131yor:<\/strong> Aday, basvuru.spl.com.tr adresine T.C. kimlik numaras\u0131 ve sistem \u015fifresiyle giri\u015f yaparak ki\u015fisel ba\u015fvuru sayfas\u0131na ula\u015f\u0131yor.<\/li>\n<li><strong>S\u0131nav konular\u0131 se\u00e7iliyor:<\/strong> Ba\u011f\u0131ms\u0131z denet\u00e7ilik s\u0131nav\u0131 sekiz farkl\u0131 konu ba\u015fl\u0131\u011f\u0131ndan olu\u015ftu\u011fu i\u00e7in aday, girmek istedi\u011fi konular\u0131 ba\u015fvuru ekran\u0131nda i\u015faretliyor. Daha \u00f6nce ba\u015far\u0131l\u0131 olunan konular ba\u015fvuru d\u0131\u015f\u0131nda tutuluyor.<\/li>\n<li><strong>\u00dccret tutar\u0131 hesaplan\u0131yor:<\/strong> Se\u00e7ilen her konu i\u00e7in k\u0131lavuzda belirtilen \u00fccret sisteme otomatik olarak yans\u0131t\u0131l\u0131yor. Toplam tutar, se\u00e7ilen konu say\u0131s\u0131na g\u00f6re ekranda g\u00f6r\u00fcnt\u00fcleniyor.<\/li>\n<li><strong>\u00d6deme i\u015flemi tamamlan\u0131yor:<\/strong> Kredi kart\u0131 veya banka kart\u0131yla \u00e7evrim i\u00e7i \u00f6deme ad\u0131m\u0131 tamamlanarak ba\u015fvuru kayd\u0131 olu\u015fturuluyor. \u00d6deme dekontu sistem \u00fczerinden indirilebiliyor.<\/li>\n<li><strong>Ba\u015fvuru onay\u0131 kontrol ediliyor:<\/strong> Son ad\u0131mda aday, ba\u015fvuru \u00f6zet ekran\u0131ndan se\u00e7ti\u011fi konular\u0131, \u00f6denen tutar\u0131 ve s\u0131nav oturum bilgilerini kontrol ediyor.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">K\u0131lavuzda a\u00e7\u0131klanan \u00fccretlerin s\u0131nav d\u00f6nemi ba\u015f\u0131na g\u00fcncellendi\u011fini bilmek, ba\u015fvuru planlamas\u0131 a\u00e7\u0131s\u0131ndan faydal\u0131 oluyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KGK E-S\u0131nav\u0131 Ge\u00e7me Notu Ka\u00e7?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131&#039;nda ge\u00e7me notu, her bir konu i\u00e7in 100 \u00fczerinden en az 60 puan olarak belirleniyor. S\u0131nav, sekiz farkl\u0131 konu ba\u015fl\u0131\u011f\u0131 alt\u0131nda ayr\u0131 ayr\u0131 yap\u0131ld\u0131\u011f\u0131 i\u00e7in aday\u0131n her konudan ba\u011f\u0131ms\u0131z olarak bu baraj\u0131 ge\u00e7mesi gerekiyor. Bir konudan 60 puan\u0131n alt\u0131nda kal\u0131nmas\u0131 durumunda, yaln\u0131zca o konu tekrar al\u0131n\u0131yor; ba\u015far\u0131l\u0131 olunan konular i\u00e7in yeniden s\u0131nava girilmesine gerek kalm\u0131yor. S\u0131navda \u00e7oktan se\u00e7meli sorular uygulan\u0131yor ve de\u011ferlendirme do\u011fru cevap say\u0131s\u0131 \u00fczerinden yap\u0131l\u0131yor; yanl\u0131\u015f cevaplar do\u011frular\u0131 g\u00f6t\u00fcrm\u00fcyor. Sonu\u00e7lar KGK taraf\u0131ndan a\u00e7\u0131klan\u0131yor ve adaylar sonu\u00e7lar\u0131na SPL Ba\u015fvuru Sistemi \u00fczerinden eri\u015febiliyor. Ge\u00e7erli notlar, ba\u011f\u0131ms\u0131z denet\u00e7ilik yetkisi i\u00e7in kurumun belirledi\u011fi di\u011fer \u015fartlarla birlikte de\u011ferlendiriliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KGK E-S\u0131nav\u0131 Ka\u00e7 Soru ve Ka\u00e7 Dakika S\u00fcrecek?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131ms\u0131z Denet\u00e7ilik Elektronik S\u0131nav\u0131, her konu ba\u015fl\u0131\u011f\u0131 i\u00e7in ayr\u0131 oturumlarda uygulan\u0131yor ve her oturumda \u00e7oktan se\u00e7meli sorular yer al\u0131yor. Konu ba\u015f\u0131na uygulanan soru say\u0131s\u0131 ve s\u00fcresi, s\u0131nav k\u0131lavuzunda ayr\u0131nt\u0131l\u0131 bi\u00e7imde tan\u0131mlan\u0131yor. Elektronik ortamda yap\u0131lan bu s\u0131nav\u0131n \u00f6ne \u00e7\u0131kan y\u00f6nleri a\u015fa\u011f\u0131da s\u0131ralan\u0131yor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Avantajlar\u0131 (Art\u0131lar\u0131)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u0131nav\u0131n \u00e7evrim i\u00e7i ortamda yap\u0131lmas\u0131, adaylar\u0131n farkl\u0131 illerdeki belirlenen s\u0131nav merkezlerinden kolayca kat\u0131l\u0131m sa\u011flamas\u0131na imkan tan\u0131yor.<\/li>\n<li>Her konunun ayr\u0131 oturumda de\u011ferlendirilmesi, bir konudan ba\u015far\u0131s\u0131z olan aday\u0131n di\u011fer konulara ait ba\u015far\u0131s\u0131n\u0131 koruyabilmesini sa\u011fl\u0131yor.<\/li>\n<li>Sonu\u00e7lar\u0131n elektronik sistem \u00fczerinden a\u00e7\u0131klanmas\u0131, sonu\u00e7 bekleme s\u00fcresini k\u0131salt\u0131yor.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Dezavantajlar\u0131 (Eksileri)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Her konu i\u00e7in ayr\u0131 \u00fccret \u00f6denmesi, toplam maliyeti etkileyen bir unsur olarak \u00f6ne \u00e7\u0131k\u0131yor.<\/li>\n<li>\u00c7evrim i\u00e7i s\u0131nav format\u0131na al\u0131\u015fk\u0131n olmayan adaylar i\u00e7in ekran \u00fczerinde \u00e7al\u0131\u015fma s\u00fcreci ek bir haz\u0131rl\u0131k gerektiriyor.<\/li>\n<li>S\u0131nav takviminin d\u00f6nemsel olarak g\u00fcncellenmesi, ba\u015fvuru planlamas\u0131 yapan adaylar\u0131n k\u0131lavuzu d\u00fczenli takip etmesini gerekli k\u0131l\u0131yor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131nav\u0131n yap\u0131s\u0131, sekiz konu ba\u015fl\u0131\u011f\u0131n\u0131n ayr\u0131 de\u011ferlendirilmesi \u00fczerine kuruluyor; bu durum adaya haz\u0131rl\u0131k ve ba\u015fvuru s\u00fcrecinde esneklik sa\u011fl\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yasal Uyar\u0131: Bu i\u00e7erik genel bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r ve resmi dan\u0131\u015fmanl\u0131k niteli\u011fi ta\u015f\u0131maz. Ba\u015fvuru tarihleri, s\u0131nav \u00fccretleri ve uygulama esaslar\u0131 i\u00e7in KGK ile SPL&#039;nin resmi internet sitelerinde yay\u0131mlanan g\u00fcncel s\u0131nav k\u0131lavuzunun dikkate al\u0131nmas\u0131 faydal\u0131 olacakt\u0131r.<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID3592\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"3592\"\n         id=\"da-reactions-slot-post-3592\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/universite-rehberi-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z denet\u00e7ilik kariyerine ad\u0131m atmak isteyen adaylar i\u00e7in 2026 y\u0131l\u0131 s\u0131nav takvimi netle\u015fti.<\/p>\n<!-- 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