As a crucial pathway for realizing the value of corporate data resources, the recognition of data asset in financial statements has significant implications for auditing practices. This study selects Chinese A-share listed companies that adopted data asset recognition between 2024 and 2025. For each treated firm, two control firms from the same industry and year were selected based on the closest asset size, resulting in a final sample of 499 observations. This sample is used to empirically examine the impact of data asset recognition on audit fees.The results indicate that recognition of data asset significantly increases audit fees. Mechanism tests reveal that this increase is driven by heightened audit difficulty arising from data asset recognition. The moderating effect analysis shows that the positive relationship is attenuated for state-owned enterprises but amplified for firms in high-tech industries. Further research demonstrates that the higher amount of recognized data asset also contributes to higher audit fees. These findings provide valuable insights for regulatory authorities in refining institutional frameworks, for listed companies in standardizing accounting practices, and for auditors in developing specialized audit methodologies for data asset.