The auditor should plan the field work by establishing the nature, extent, depth and timeliness of procedures you seek you adapt in to order you achieve the desired level of security, taking into account will be determining the risk of audit and definition of limits of materiality, which allows you you express an opinion on the financial statements. Keywords: Audit, Purpose, Concepts, Features, Planning INTRODUCTION We know that countable auditorship exists to many years, meets stories that in the year (4500a.c) had auditors in also vary cities and written stories of countable norms in books in India, stories of among others practises of countable auditorship in the provinces Romans. With the sprouting of the industrial revolutions, the great companies had adhered new countable techniques. According to Souza (2007, p.176) the countable auditorship had great in agreement evolution appears the necessity of the industries, but if it improves the countable auditorships, as well as the auditors. Auditorship is a careful, organized and independent examination of the activities developed in determined company or sector.
In accordance with Saints (2006, p.22), ‘ ‘ the examination of the auditorship engloba the documentary verification, the books and registers ‘ ‘ … ‘ ‘. whose objective is to select if the companies is in accordance with the planned disposals or established in way it foresaw, if they had been executed with efficiency and if they are adjusted to the accomplishments of objectives.. .