Auditing as a field of research has evolved into a method of investigation. Although the method of examination dit not grow at all until the total transplant experience from one field to another, but at least, has grown and developed over many years to reach the needs of the examination. Understanding of the methods is the use of words that can express clearly the events or behavior that can be observed and can be verified by others. In the same principle, it is mentioned that there are varions methods of discipline, and then develop following each attitude (Attitude) and procedure. Aswith other areas, auditing has a method that consists of an attitude and procedure. Progress on these thoughts in auditing to try to look at problems faced in order to find solutions. The goal is to better understand about the nature of auditing by analyzing the pathways anda functions.
Keywords: Auditing methods
