Through knowledge, human beings have transmitted through generations the techniques, procedures and practices of the different professions. The accounting knowledge and the audit are as old as humanity and they are based on philosophical currents such as those of Descartes with his Cartesian plan and Compte's positivism. The disclosure of accounting knowledge has its genesis in 1494 with the publication of the book Summa de Artimetica, Geometria, Proportioni et Proportionalita, by Fray Luca Paccioli, who presents the method used by the merchants of Venice to keep the record register using the double entry. Since that publication, accounting and auditing knowledge have contributed greatly to the development of companies. Keywords: Knowledge, Auditing, Accounting, Cartesian, Positivism