Private Sub Komut3_Click()
    Dim strSQL, strSQL_perad, strSQL_persoy As String
    strSQL_perad = "SELECT" & _
        " itLastPersonel.SICNO" & "," & _
        " 'PERAD' AS AlanAdi" & "," & _
        " itLastPersonel.PERAD" & "," & _
        " itNewPersonel.PERAD" & _
        " FROM itLastPersonel" & _
        " INNER JOIN itNewPersonel ON itLastPersonel.SICNO = itNewPersonel.SICNO" & _
        " WHERE (((itLastPersonel.PERAD)<>[itNewPersonel].[PERAD])) "

        
    strSQL_persoy = "SELECT" & _
        " itLastPersonel.SICNO" & "," & _
        " 'PERSOY' AS AlanAdi" & "," & _
        " itLastPersonel.PERSOY" & "," & _
        " itNewPersonel.PERSOY" & _
        " FROM itLastPersonel" & _
        " INNER JOIN itNewPersonel ON itLastPersonel.SICNO = itNewPersonel.SICNO" & _
        " WHERE (((itLastPersonel.PERSOY)<>[itNewPersonel].[PERSOY]));"
        
    strSQL = strSQL_perad & " UNION ALL " & strSQL_persoy
    
    Me.Liste0.RowSource = strSQL
    Me.Liste0.Requery
End Sub

Dim l As Integer

For l = 0 To CurrentDb.TableDefs("tbl_Name").Fields.Count - 1
  Debug.Print CurrentDb.TableDefs("tbl_Name").Fields(l).name
Next l

lastTableName = "itLastPersonel"
newTableName = "itNewPersonel"
lastColumnName = "PERSOY"
newColumnName = "PERSOY"


SQL = SQL & " WHERE itLastPersonel.PERSOY <> itNewPersonel.PERSOY;"

SQL = SQL & " WHERE itLastPersonel.[" & fld.name & "]<> itNewPersonel.[" & fld.name & "];"