Private audit in joint stock companies

At the beginning of today's most important issues in the joint stock company is the audit case. Because the founders who perform transactions related to the establishment of an incorporated partnership and the organs and persons who are in charge of the management of the organs established are basically entitled to own property. It is probable that these founders and administrators will mislead the authorities and mislead the shareholders with their shareholders. This is why auditing is the forefront. When the issues and functions of independent audit and public audit are taken into consideration in joint stock companies, these two types of audit may not give the desired results in terms of shareholders. Because some operations or some decisions in the partnership can not be explained in detail with these two types of control. Apart from these two types of supervision of the partnership in this respect, the appointment of a special supervisor has been made for the investigation of some cases. For this reason, special control which gives shareholders the right to own property right at the same time is important in joint stock companies where property-control distinction is essential. The private audit process, which is an institution brought for shareholders, begins with each shareholder using the right to receive information requesting special audit at the general meeting. If the General Assembly decides to conduct a special audit, each shareholder and partnership will be allowed to appoint a special auditor by appealing to the court in dispute. On the rejection of the General Assembly, however, only a special decision is taken and the court appoints a special auditor if the founders and the organs violate the articles of association and the organs are found to be in violation of the partnership and shareholders. The appointed special auditor completes a review of the need to clarify certain events in a timely and useful manner without unduly disturbing the partnership's business by using the powers of information retrieval and review and provides a detailed report to the court, protecting the secrets of the partnership. While this initial report to the Court is drafted and closed to shareholders, the finalized report is presented to shareholders at the first general meeting. As a rule, the partnership is responsible for the expenses of the audit, expecional shareholders are responsible. Finally, private inspectors who are under obligation to keep secrets are also liable to partnership, shareholders and receivers if they act deficient in performing their legal duties.