A one-to-one auditing session takes place in a quiet, comfortable place where it will not be disturbed. Where auditing is ministered one-on-one usually the auditor and preclear are seated across a table or desk from one another with an E-Meter set up for the auditor’s use. Before a program of auditing begins, the preclear is familiarized with the elements of auditing during a period of orientation so he knows what to expect in a session. The auditor also ensures the preclear has no distractions or upsets to prevent him from devoting his full attention to the process used in the session.

Different types of auditing are used for each preclear, depending upon his concerns during the session and his earlier auditing. A precisely delineated gradient of processing steps must be followed to achieve personal spiritual freedom for everyone.

A group auditing session takes place in the Chapel or another room and commences with each of the participants seated. They may not remain so as movements and actions are often a feature of group auditing. A Scientology minister conducts the session.