The categories of companies that request the audit service are recorded in the specialized literature of marketing, being specified economic agents, mainly of medium and large size, who are looking ways to increase sales; they want a management reorganization in the result changes in the market situation; understanding that the marketing activity is not capitalized on maximum and want to improve marketing efficiency. In order to correctly explain the content, the purpose, the objectives and the fields of researching of the marketing audit, we have proposed as an objective, the thorough examination of the many points of view, formulated by authors and practitioners from abroad and from our country: or, given the number imposing " writings" with the marketing audit as the object of analysis, from the beginning we also fell into the trap of a theoretically induced error, considering that the authors opinions regarding its approach, content and consistency can constitute faithful theoretical and practical benchmarks both for students and practitioners.