International Journal of Information Studies Zhu Xinman, Li Wen 9 2 2017 http://www.dline.info/ijis/fulltext/v9n2/ijisv9n2_3.pdf Financial audit as a highly interdisciplinary, has been for education in the field of technological innovation and technology in the field of application and transformation made a great contribution, but in the financial audit of the related research, technical education and to the relationship between people of, in the field of financial audit internal also appeared in the various factions and point of view. In this paper, the problem with previous research and the author’s thinking and put forward their views and opinions, that education and technology should to practical problem solving is proposed to balance the relationship between the two. At the same time, the current research focuses on artificial intelligence, and its application in the field of education as a case to explain the author’s point of view. Specifically includes the introduction of artificial intelligence, the relationship between artificial intelligence and education. With the rapid development of artificial intelligence technology and its application, the application of artificial intelligence in the field of education has begun to attract people’s attention. This paper describes the basic architecture, research focus and development trend of the artificial intelligence teaching system based on expert system.