To Scientologists, auditing is first and foremost a spiritual adventure which gives one access to the spiritual, immortal part of Man, as in oriental religions.
It is through auditing that the thetan becomes certain of its immortality and is able to grow spiritually. Through auditing, Man gains a greater understanding of his spirituality and his relationship with the Supreme Being. Auditing also enables Man to become more understanding and capable along all eight dynamics.
Some detractors of the religion have compared Scientology to a form of psychotherapy. However, the methods and rituals are not the same, and they have totally different goals: psychotherapy deals with the mind; the goal of Scientology, on the other hand, is salvation of the spirit. 1) The audited person comes to understand the duality of Man and, through the discovery of past lives, understands the permanence of a single principle throughout all lives; 2) Scientology also deals with the thetan. By unburdening the thetan of the mental and corporal masses he recovers his initial power; the individual that the thetan represents would become “freed-alive” (jivan mukti).
