This paper discusses in some detail the application of quantum scattering theory to the problem of Auger neutralization of ions at a solid surface. The formalism for rearrangement collisions in the distorted wave Born approximation has been used to calculate the secondary electron distribution and the total yield for the case ofHe+on W. The distortion of the ion and atom motion by the solid is shown to play an important role in the neutralization process. This effect accounts for the observed broadening and shift in the secondary electron energy distribution. Additional points discussed include effects of inelastic projectile scattering, changes of the energy levels in the system during the neutralization process, and the probable effect of inelastic electron interactions.