Although in today’s practice auditing is predominantly understood as the main technique to set a diagnosis for management system performance, it has origin in financial application. Upon industrial revolution money lending activity became widespread with raising importance for trade and national economies. Such an activity introduced the need for external and unbiased assurance that both parties (lenders and borrowers) are telling the truth. The task of an auditor was to examine the records ant to assess truthfulness by matching recording information against accounting requirements. Grounding on belief that auditors are unbiased, stakeholders regard such reports as truthful, (Arter, 2003).