The traditional accounting information system audit trail has problems such as cumbersome manual data recording, low efficiency, and low accuracy. In this article, the SQL-based accounting information system audit trail is introduced. It has the characteristics of automatic recording of audit logs, fast query and analysis, data traceability, and high stability. The article designs and establishes the accounting information system database with SQL. By setting the database trigger on the key data table, the trigger is automatically recorded when a specific operation is triggered. Audit information is stored in the audit log table. Finally, the audit log is analyzed and summarized using SQL analysis tools to obtain the specific operation information, operation time, user name, and data changes etc. By constructing the database and setting the database trigger, the operation of the accounting information system is recorded and the construction and analysis of the audit log of the accounting information system is achieved.