Abstract:

The development in the world of budgeting and audit, which is a stage of budgeting in the public sector, has laid the groundwork for substantial changes in the public financial management and audit system in Turkey. In the field of external auditing, which is an audit type, the first substantive legislative amendment after the Constitution of the Turkish Republic 1982, was implemented with the Law on Public Financial Management and Control No. 5018 . The basis of the external audit process, which will act in accordance with the new public financial management system shaped by the Law No. 5018 has been taken under the same law. Law on Public Financial Management and Control. 5018 and the review of legislation in the field of external auditing have been detailed and completed by Law on the Court of Accounts No. of 6085. This study gives details about changes in legislation in Turkey in the area of external auditing by comparing old and new laws; aims to contribute to the literature through the reflections of the legislative amendments to the public financial management.

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