This research includes voluntary research, leverage, and company size on audit verification. The practice on voluntary modeling this time uses profit forecasting which is proxied into three, namely horizon specificity, and accuracy. then also the leverage and size of the company. The results of testing of 46 research samples at the Indonesia Stock Exchange (IDX) during the period 2013 to 2015 showed that the horizon, specificity, accuracy and size of the company had a significant effect on audit verification. While leverage has no significant effect on audit verification.