This article aims to assess the traditional or specialized audit tools available to the accounting expert. In their expert work, the public contractor uses the audit tools that traditional tools are: interviews, surveys, questionnaires, opinion, traces or traces, observation, sampling, toolkit and specialized tools such as; Zifra, ACD Auditor, ACL, IDEA. Methodologically it is a descriptive study, of a documentary type, where through secondary sources of information is obtained about the tools that the auditor uses in his assignment, - traditional and specialized. It is concluded that the tools are useful for the importance of a company, give endorsement and reliability to the financial statements of each company, based on the constant updating of our world.