To avoid the low-level reconstruction of R& D in accounting computerization and reach the break-up in auditing through the computer, this paper discusses the research methods and development ways of Expert Auditing System. 为避免会计电算化研究与开发的低水平重复现象,实现我国计算机审计的研究与开发的新突破,本文提出了专家审计系统的研究思路与开发方法。