Özet:

Auditing of public resources by the Supreme Audit Institutions is the basic view adopted in the world. The main function of the Supreme Audit Institutions is to ensure the efficient use of public resources with ensuring accountability and transparency. The Turkish Court of Accounts has carried out auditing of financial information relating to the accuracy, reliability and announced the audit opinion since 2012. This study was prepared to reveal the audit opinions which are indicative of the reliability of the financial statements in the provincial municipalities. The research includes audit reports published by the Turkish Court of Accounts on provincial municipalities between 2012-2017. When the auditing opinions given to the financial statements of provincial municipalities since 2012 are examined; it can be said that the type of unqualified opinion is generally less than 50 % and gradually decreases, mostly qualified opinions are given. It can be listed the reasons for not giving unqualified opinion in general; not follow-up of municipal revenues, the use of municipal real property without tender, non-compliance with borrowing limits, transfer of the right of public transport without a tender, transfer of the right of collection of packaging waste without a tender.