Delniška družba se ustanovi na podlagi delnic s katerimi tudi posluje vse dokler ta ne preneha z njenim delovanjem. Tako lahko pri poslovanju z delnicami kar hitro pride do nepravilnosti, predvsem zaradi različnih vrst delnic, ki jih je mogoče kupiti na trgu vrednostnih papirjev. Da se izognemo večjim kršitvam zakonodaje, poskrbi revizija s sprotnim preverjanjem poslovanja nad katerim tudi skrbno bdijo organi vodenja delniške družbe, skupščina, uprava in nadzorni svet. Takšen režim deluje tudi v državah Nemčije in Francije, ki smo ju podrobneje obravnavali. Revizija na podlagi nalog, ki jih izvršuje predstavlja gospodarsko vsestranski poklic. Bdi nad finančno – računovodskem vodenju, konec vsakega poslovnega leta revidira letno poročilo in sprejema pomembne odločitve nadaljnjega poslovanja. Pomembno vpliva tudi na ustanovitev delniške družbe, saj brez njenega pritrdilnega mnenja družba ne sme pričeti z poslovanjem. Vloga revizorja je v delniški družbi nepogrešljiva, saj je pomemben spremljevalec njenega delovanja. Skupaj s pravnim sistemom tako skrbi za pravice in dolžnosti, katere je potrebno spoštovati in upoštevati pri vodenju in poslovanju.A stock company is founded on the basis of stocks with which it also operates as long as it isactive. This way it can quite quickly come to irregularities, mainly because of the different sorts of stocks that can be bought on the market of stocks and shares. Audit with a regular check of the administration of the business helps to prevent bigger violations of law. The administration of the business is also carefully watched over by the responsible authorities of a stock company, assembly, administration and supervisory board.This sort of regime also works in Germany and Francethese are the countries that we dealt with in detail. Audit, on the basis of tasks which it fulfills, represents an economically universal job. It keeps a vigilant eye on the financial accounting management, revises the annual reportand influences important decisions regarding further administration of the business. It also greatly influences the funding of a stock company, as without its affirmative answer the company cannot start a business. The role of an auditor is indispensable in a stock company, as he plays an important role in the company`sactivity. Together with the legal system the auditoris vigilant about rights and duties that one must consider in administration
