1. A computer system configured for performing audio matching, the computer system comprising a client terminal and a server, and the client terminal comprising: a classifier configured for estimating an identification difficulty of a first audio segment of a first audio sample; a first landmark extraction module configured for determining the number of times for landmark extraction according to the identification difficulty, and for extracting landmarks from the first audio segment accordingly to generate a plurality of first landmarks; a first encoder module configured for encoding the first landmarks into a plurality of first hash keys; and an integration module configured for integrating the first hash keys and for generating and transmitting a plurality of integrated hash keys to the server; and the server comprising: a second landmark extraction module configured for extracting landmarks from a plurality of second audio samples respectively to generate a plurality of second landmarks; a second encoder module configured for encoding the second landmarks into a plurality of second hash keys; a hash table configured for storing the second hash keys and a plurality of hash values corresponding to the second hash keys; a table-lookup module configured for performing a table lookup between the hash keys transmitted from the client terminal and the second hash keys stored in the hash table; an analysis module configured for analyzing results of the table lookup; and a decision module configured for determining an audio matching result and for transmitting the audio matching result to the client terminal.