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(1) The audit specified in Article 23 (2), sentence 1, shall apply to the party's national branch, its Land branches and to at least ten subordinate regional branches chosen by the auditor. The audit must include the bookkeeping. The audit must examine whether the legal provisions have been observed. The approach used in the audit must be such that inaccuracies and infringements of the legal provisions will be detected if the audit is performed with due professional care.
(2) The auditor may require the executive committees and the persons authorized by them to furnish any information and evidence he may need to perform his auditing duty with due care. He must therefore also be allowed to examine the documents used to compile the statement of account, the books and written documents as well as the cash balance and existing assets.
(3) The executive committee of the regional branch to be audited shall provide the auditor written assurance that all the income, expenditure and assets for which it is liable to account are included in the statement of account. Reference may be made to the assurance provided by the executive committees of subordinate regional branches. It is sufficient for the
executive committee member responsible for financial affairs to provide this assurance.