Supreme audit as one of the ways of audit of administration

The Court of Account, of which there are two kinds called office and commision around the World, established as commision hold juristiction power in Turkey. Because the Court of Account holds the judicial power, it is controversial concerning having a position in the jusicial state and characteristics of it's proocedings. The fundamental function of Court of Account is auditing, but judgement process is as important as auditing in Turkey. Legal regulations which are run into effect in recent years, does not change this situation. Because of this situation, auding and judicial function are equally examined in this study. The study's subject are generally supreme audit, privately Turkish Count of Account procedures which are auditing and judgement, discussions around this topic, malfunctions emerged in practice, and possible solutions. In this respect both administrative and judicial audit is examined in the context of subject-matter, content, and process. Keywords: The Court of Account, supreme audit, account judgement, performance audit, financial audit.