The general operation steps of judicial audit can be designed as follows: if both parties can agree on the audit institution, it shall be agreed by both parties. If no agreement can be reached, the court will openly draw lots among several legally qualified audit institutions to decide; All audited accounting books and original vouchers shall be submitted to the auditing organ, which shall issue a list and a guarantee of keeping business secrets.
Contents of judicial audit:
Accounting books and original vouchers are kept by audit institutions, and shareholders cannot take them away unilaterally; The audit site is in the office of the audit institution; Companies and shareholders must accept inquiries from audit institutions. Shareholders can ask questions about suspicious documents and the company must give an explanation. If the company fails to explain or is not present, it shall be deemed that the company waives the right of interpretation.
When necessary, the court may preside over a question meeting; Documents approved by both parties shall be used as the basis for audit. Documents that meet the legal requirements but are not recognized by shareholders shall be listed separately by the auditing organ, and whether they are accepted or not shall be decided by the court. Documents that do not meet the legal requirements and are not recognized by shareholders will not be accepted.
The audit period is 1 month to 6 months, which can be extended according to the audit workload due to objective reasons; If it is found during the audit that the company personnel are suspected of duty crimes, they shall be transferred to judicial organs for handling and decide whether to suspend the audit according to the situation; After the audit, prepare the audit report and deliver it to all parties. All books and vouchers should be returned to the company.