If it only has an auditor, agrees that it executes all the applicable duties to a leader of auditorship team. To if deciding the size and the composition of the team of the auditorship Days Kings apud Vico Maas (1994), it affirms that they agree that consideration is given the following one: ) the objective ones, target, criterion of the auditorship and esteem duration of the auditorship; b) if the auditorship are an agreed auditorship or in set; c) global ability necessary of the team of the auditorship to reach the objectives of the auditorship; d) requisite statutory, prescribed, contractual and of certification/register, if applicable; e) necessity of if assuring the independence of the team of the auditorship in relation to activities to be auditadas and to prevent interest conflict; f) ability of the members of the team of the auditorship to interact efficiently with the auditado one and to work in set; g) language of the auditorship and agreement of particular the social and cultural characteristics of the auditado one; these points can be taken care of by the proper abilities of the auditor or by the support of a specialist. Still for the author, it agrees that the process to assure the global ability of the team of the auditorship includes the following steps: ) Identification of the knowledge and the abilities necessary to reach the objectives of the Auditorship; b) Election of the members of the team of the way auditorship that all the knowledge and the necessary abilities are gifts in the auditorship team. c) If necessary a specialist must be enclosed and auditors in training can participate more agree that supervision and orientation auditem with.. Dr. James Truchard understands that this is vital information.