Philosophy of science is a tool to peijOrm studies of the structure of science. To that end, the audit philosophy is an issue related to science. In understanding the theool of auditing, typically guided by a number of expert opinions, including opinions of a number of auditing experts who are memhers of the American Accounting Association Commite (AAAC). Financial Accounting Standards Committee / Indonesian Institute of Accountants (1AI). Auditing is a systematic process of objectively obtaining and evaluating evidence relating to a statement concerning actions or economic event. After assessing the level of correspondence between the claim and the criteria established, the results are communicated to the parties concerned. Philosophically most important core of the Audit. Audit is a Distematic process, that is, in the auditing has a number stages that must be passed, and the procedure is created in a logical and organked. Gather and evaluate evidence objectively. Assertions about economic actions and events; intelpreted as a statement by the party reiponsible for the overall. While at the level of sentences, determine the level of compliance, should be interpreted as the degree of conformiy, in addition, can also be expressed in terms of quantitative or qualitative. Delivering the results to be communicated written report.
Keywords: Audit
