The development of information technology has changed the financial statements audit of certified public accountants means and way, also profoundly affected the basic theory of the financial statements audit, in this paper, the financial statements audit target, the concept of auditor independence and audit evidence, and other basic theory in information technology under the condition of explores the new changes. This paper argues that the financial statements audit objectives should be established for the reliability of financial information rather than the financial statements of the establishment conforms to the basic preparation of financial reports; Audit independence is not only refers to the concept of the independence of the auditors, and more should include the independence of the audit process; We should departure from the audit target recognition audit proposition, around audit proposition from three dimensions to obtain audit evidence, increase the expert appraisal conclu

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