Simultaneously with the increasing progress of human beings in various fields and the unprecedented growth of technology and computer industry, it has a large share in this. So much so that computers have entered all human activities at the end of the twentieth century. Information technology increases the accuracy and speed of the interaction process and reduces costs by reducing human error. Given the developments of the past decade in the field of data processing from manual to mechanized and the growing use of accounting software in various administrative, economic and industrial centers, the purpose of this study is to investigate this question, familiarity and knowledge of auditors about this change. What impact will the developments have on the implementation of audit processes? The purpose of this study was to evaluate the performance of the audit process based on auditors' knowledge of information technology. The results show that despite the directional relationship between all independent and dependent variables of the research, only four basic factors include accounting information system and its relation and ability to recognize the levels of system security, ability to convert data into information or knowledge and familiarity with software. Accounting has a significant impact on the implementation of the audit process.