With the ability to perform a special audit of limited liability companies, associates possess an effective deed to audit specific business processes by competent auditors. According ordinances are found in §§ 45 ff GmbHG. This diploma thesis shows different possibilities to obtain a special audit, with the main focus on the initiation of minority associates. Legal regulations are presented and judged in consideration of former and current meanings and interpretations. Within the scope of this thesis, the subject of limited liability audit from its origin and intention, over different possibilities of appointing auditors, to their accomplishment and enforcement, are processed, whereat minority rights are persistently considered. Possible procedures by the company, to avoid the legitimate enforcement of a special audit, are also depicted. In another section the person of the auditor is defined. On the one hand his comprehensive rights are discussed, and on the other hand his mandatory responsibilities. Furthermore jurisdictional decisions are implicated to establish a reference to practice. Concluding it can be ascertained, that regulations for a special audit are in need of reform in some sections.