The company Arthur Andresen managed to penetrate almost all the American Continent, and the world. Its downfall was produces, mostly, because of a lack of ethical principles at the counting practice. Our purpose is to study the case and analyze counting practice and audits with the goal of pointing out the aplication of right procedures on the making of this profession; and for this has been made a thorough literary revision, in wich has been brought up audit errors like: the destruction of meaningful information, and the lack of control over firm professionals.