A tax auditing system capable of securing a proper audit for an auditor, performing the actual audit without any gap in quality from that expected by an enterprise, and performing the audit effectively in a high quality. The tax auditing system comprises participant information processing means for storing a database with the participant information sent from a customer terminal, and audit planning means for creating an extracted participant matrix and a participant record set matrix relating to a selected item, on the basis of the extracted information of the participant information of the database and a selected item, and multiplying them to create the extracted item matrix and an extracted item table, thereby to store the table in the database.
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