To provide an auditing system or the like making it possible to efficiently make audits and corrections or the like based on accounting data and evidence documents regardless of whether a customer's accounting system is different or not.

A terminal device 102 (customer) sends accounting data to an auditing server 101 (S701, S702). The auditing server 101 converts the format of the accounting data into a predetermined format (XML or the like) and retains the data as accounting information 114 (S703). The terminal device 102 (customer) sends the image data of evidenced documents (actual receipts and various slips) to the auditing server 101. The auditing server 101 retains the data as image information 113 (S704, S705). The auditing server 101 displays images of the accounting data, the evidenced documents, instructions for corrections, comments, limits of corrections and the like on the screen of a terminal device 103 (office) or that of the terminal device 102 (customer) in a mutually associated manner so that contents of inputs on the screen are reflected on the accounting information 114 (S706, S707).