Based on the sample of Chinese A-share listed companies from 2007 to 2022, this paper empirically examines the impact of enterprises- data element input on audit fees. The study finds that there is a significant nonlinear inverted U-shaped relationship between enterprise data element investment and audit fees. This relationship still holds after a series of endogeneity and robustness tests, and it becomes more obvious under the moderating effect of auditors’ strong auditing ability, high reputation risk, and less audit competition. Mechanism testing reveals that data element input affects audit fees through influencing the disclosure of key audit matters and the duration of the audit. Heterogeneity testing shows that different enterprise characteristics and auditor characteristics will cause differences in the impact of data elements on audit fees. Further analysis indicates that data element input brings financial risks to small-sized enterprises, and the investment in enterprise data elements does not significantly affect audit quality. This verifies that the relationship between data element input and audit fees is not generated by influencing audit quality. The research conclusion provides empirical evidence for understanding the influencing factors of company audit fees and also has important implications for better understanding the integration of data elements and physical enterprises and the decision-making of auditor fees.