The effect of KOSGEB support in independent auditing for SMEs: Research on Istanbul province

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. 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. Independent audit is thought to be crucial for entities to sustain their existence with sustainable growth.