Abstract
Auditing corroborates the construction of favorable results, both in the financial and logistical areas, of the various service institutions that use it, especially in Health. This research seeks to make nursing professionals aware of the appropriate composition of their care reports. Narrative literature review, exploratory and descriptive. It identified a great difficulty for nursing professionals in carrying out their records. During the search and analysis period, three types of audits were encountered: pre-audit; concurrent audit and hospital calculation audit. It was concluded from the research that the high rates of failures in nursing records entail serious consequences in terms of care, administration and finances. It was understood that the audit is an activity that uses exclusive technical methods with the objective of attesting to the adequacy of a fact in order to establish reliability characteristics. Therefore, the role of the auditor goes beyond the classic concept of supervision. When issuing an opinion without collecting all the basic facts that support such a conclusion, the auditor may fail to point out errors in statements, records, procedures and end up issuing a technically incorrect opinion.
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