Allows the state auditor or authorized assistants to apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application must: state that an order is sought; adequately specify the records, documents, or testimony; and declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the state auditor's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the state auditor's authority. When the application is satisfactory to the court, the court must issue an order approving the subpoena. The auditor may seek and the court may issue an order approving a subpoena without prior notice to any person.