Provision of management system of audit work, including the adviser destination and standardization of audit. To access in order to perform the data transmission and reception between the accounting firm system that includes a computer terminal and server system, a common destination system that includes a computer terminal advisory destination of the accounting firm, and the common destination system and the accounting firm system constructed and a server system provided. The accounting office systems, offices and information storage means, and basic item information storage means, a common destination information storage means, and audit information storage means, auditing and business management program is provided. Audit items check functions, including check items that contain the answers to the questions and the question is, is provided in the audit business management of the program.
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