In Brazil, in 1990 Lei n 8080, known as Organic Law of the Health established the necessity of creation of the National System of Auditorship SNA. In 1993, the Law n 8689, of 27 of July of 1993, created the SNA and established as ability its accompaniment, the fiscalization, the control and the evaluation scientific, countable, financial and patrimonial technician of the actions and services of health. Of agreement with Motta (2003), the nursing auditorship is the systematic evaluation of the quality of the assistance given to the customer for the analysis of handbooks, accompaniment of the customer in leases and verification of the compatibility between the carried through procedure and the charged item against the account hospital, aiming at to guarantee joust collection and adequate payment. The nursing auditorship estimates evaluation and detailed revision of clinical registers selected by qualified professionals for verification of the quality of the assistance, being, therefore, a dedicated activity to the effectiveness of services, that it uses as instruments the control and analysis of registers. Considering that the nursing auditorship is an area still little investigated, that serves as an instrument of evaluation of the quality of the assistance in the institutions of health services is questioned: Which the national scientific production about auditorship in nursing? Which the repercussion of the auditorship of nursing for the care given to the users of these services and the paper that the nurse plays in this area? HISTORICAL ASPECTS S (1973) in its workmanship ' ' course of auditoria' ' , it comments that the auditorship is recognized as important since remote times, existing notice of its use already in longnqua numerical civilization. Salient, that the belief of that exists the term auditor, still used to assign the person who practises the technique of the auditorship, appeared in England in the end of century XIII, during the reign of Eduardo I.