Government expenditures auditing in Turkey and evaluation with international auditing standarts

Auditing is important concept to taking discipline of financialsystem, absence of auditing in financial system is far away fromeffectiveness and also its success level is low. The auding has been acontroversial concept since emergence of financial system. The auditing hasbeen several types, every auditing types has different characteristicshowever government expenditure auditing is more intense and more complexissue in all these types.In general, the auditing is evaluated in three types; internal auditing,external auditing and supreme auditing. This three auditing types has variedwith countries own provisions. The important issue in this concept isappropriateness of internal auditing standarts. Moreover lots of countries tryto improve their own internal dinamics in order to provide effectiveness inauditing system. In addition, these countries? aim is to obtain criterion toprovide accordence with the international auditing standarts.In this paper, teorical fundementals of auditing were examined andalso auditing example in Turkey and the world were discussed. Furdhermoreaccordence between the auditing and international standarts were explaned.According to this work Turkey?s government expenditure is not demonstradeaccordence with the international Auditing standarts. In that sense with themodification of Turkey?s law which is about government institution?sstructure. The aim of Turkey which is about application of internationalauditing system was determined. In accession process of Turkey in EuropeanUnion the necessities of Turkeys auditing was determined for providingeffectivenes in government expenditures auditing.vii