Turkish Court of Accounts' performance audit task and application phase of performance audit

The aim of the thesis is to examine and evaluate performance audit application of Turkish Court of Accounts (TCA). In this respect, in first and second parts of the thesis, theoretical information on audit and performance audit is given. In third part, World audit organizations and TCA are introduced. TCA?s performance audit applications are examined in fourth part. In fifth and last part of the thesis, performance audit application of Turkish Court of Accounts is evaluated. At the end of the study, it is concluded that Turkish Court of Accounts has realized considerable improvement in performance audit which is a new area for it but at the same time there are some obstacles those take root from TCA and from external sources and if these obstacles are removed TCA can apply performance audit in accordance with world audit standards.