The duties of an auditor shall be as follows:
1. To inspect the financial status of the juristic person;
2. To inspect the manner in which its affairs are executed by the directors;
3. To report to a general meeting or to the competent authorities, if any irregularities are discovered in the financial status or the execution of affairs;
4. To convene a general meeting, if it is necessary to do so for making the report mentioned in the preceding subparagraph.