The traditional audit method has played an important role in the previous audit work. It is simple to operate, with strong execution and easy to master. However, with the penetration and application of information technology in various markets, commercial activities show the characteristics of large amount of data, complex transactions and strong concealment. The application of the traditional audit method is greatly challenged, and the audit effect is greatly reduced. Therefore, the traditional audit method needs to keep pace with The Times, and improve it reasonably. It is suggested to combine the traditional audit with the online audit in the following aspects.