The world has advanced scientifically and technologically in reasoning and in doing things. The recent development in science and technology especially in the area of mechanization of operations have posed a great challenge to Auditors. These challenges must not be ignored because Auditors must have to form opinion in the financial statement presented before them. Auditors must learn how to audit through the computer and or around the computer in order for them to continue to be professionally relevant in this modem society. Auditing through the computer requires complete mastery of the workings of the computer. It is the recommended type because the Auditor has to master the workings of the computer