A STUDY ON THE EFFECT OF INDEPENDENT AUDIT SUPPORT OF KOSGEB TO LEAD SMEs AUDITING

Purpose- The aim of this study is to investigate the benefit from the independent audit activity with the numerical superiority among the total enterprises in developed and developing countries; the extent to which SMEs that are in the backbone of the country's economy, by considering their share in production, employment, investment, foreign trade, total lending and taxation. Methodology- It is aimed to determine the extent to which independent audit support program in KOSGEB, which was established in Turkey in order to increase the competitiveness of the Small and Medium-sized Enterprises, which has not reached consensus on all over the world and which is referred to as SMEs in the international level and to increase the contribution of SMEs to our country's economic growth, is benefited by them. The information of Companies, which benefited from the support, had been obtained from KOSGEB. Findings- It is thought that independent audit to be crucial for Companies to maintain their existence with sustainable growth. The number of SMEs benefiting from the relevant support of independent audit has been found to be low at a remarkable level. Conclusion- Therefore, the contribution of the independent audit support of KOSGEB on particularly optional audit their financial statements has been explored on SMEs operating in Istanbul, the centre of the economy in Turkey