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The 8th National Health Conference was a trial run for the creation of the Unified Health System. This was created in the 1988 constitution, with equity, universality, decentralisation and comprehensiveness as its principles. Given the scope of a single, universal health system, it is necessary to incorporate strategies to improve the system. Auditing is a fundamental tool for improving the quality of healthcare services. Considering the relevance of the subject and the small number of studies on auditing, we were interested in carrying out a documentary study using the analysis of audit reports from the Popular Pharmacy Programme in the municipality of Fortaleza-Ceará-Brazil from 2010 to 2014 as a guiding principle.