Scientology beliefs and practices

The Church of Scientology says that a human is an immortal, spiritual being (thetan) that is resident in a physical body. The thetan has had innumerable past lives and it is observed in advanced Scientology texts that lives preceding the thetan's arrival on Earth were lived in extraterrestrial cultures. Based on case studies at advanced levels, it is predicted that any Scientologist undergoing auditing will eventually come across and recount a common series of events.