In the traditional audit work has established a set of auditing standards and guidelines, such as: general auditing standards, on-site operational guidelines, standards and professional ethics audit reports, quality inspection standards, these guidelines in the past to guide the audit of the audit environment work may be very useful, but with the development of accounting information in the computer work environment in particular the new situation and new problems may arise, making the original audit standards and guidelines is difficult to effectively guide the new environment audit work. Therefore, the U.S. Association of Certified Public Accountants released in 1984 >, the International Federation of Accountants 1984 published >, > etc., are on the audit of accounting information released under a series of documents.