Not all auditing actions are carried out within the framework of a legal requirement.

There are other situations you might identify with, such as:

Do you need to confirm the reliability of the accounting data from one or more
areas of your balance sheet or trading account - clients, cash, stock, etc.?

Do you need to "check" if your accounts are prepared to meet a future statutory
audit successfully?

Do you need to "investigate" any account area you feel is suspicious for any
reason - dwindling assets, illogical figures, etc.?

In all these cases, your accounting information or performance should be reliable, giving you free time to focus on your business.