Audit requirements under the Companies Act, 2013 ensure transparency, accountability, and fair financial reporting. Key audits include internal, secretarial, and cost audits, depending on company type. Appointment and removal of auditors follow specific legal procedures.

The inherent powers of courts under CPC (Sections 148–153, esp. Section 151) ensure justice by addressing procedural gaps, safeguarding equity, and preventing abuse while respecting statutory limits.