Reconstruction in the public fiscal auditing and comparing with the United States of America`s apllication

Recently, performance auditing is preferred instead of fiscal (financial)auditing in Public Auditing System of Turkish Republic. And the necessity ofPerformance Auditing is understood in our country.In the application of performance auditing, both lawful andinfrastructural problems encountered in our country?s Public Auditing System.Turkish Court of Accounts, that is charged to perform performance auditingwith the law 5018, is working to transferring entirely to performance auditing.In our Study, we aim to compare Public Fiscal Auditing System ofUnited States of America with Public Fiscal Auditing System of TurkishRepublic and offering a Performance Auditing Model to Turkish Court ofAccounts. To Achieve this aim, public fiscal auditing, performance auditingand the properties and functions of Turkish Court of Accounts are explained.In the first section of our study, general auditing concepts and fiscalauditing are studied. In second section performance auditing and in the thirdsection Turkish Court of Accounts entirely examined. And in the last section,Fiscal Auditing System of United States of America is compared with TurkishFiscal Auditing System and a Performance Auditing Model is offerred toTurkish Court of Accounts.