As a crucial production factor, the full exploration and effective utilization of the value of data hold immeasurable significance for enhancing economic efficiency and optimizing resource allocation. Based on this quasinatural experiment of the establishment of data trading platforms, the study finds that data factor marketization can effectively improve audit quality, mainly achieved through the two mechanisms of information optimization and digital intelligence empowerment. Heterogeneity analysis reveals that when the external public opinion environment is relatively weak, the effect of data factor marketization on enhancing audit quality becomes more pronounced. Additionally, when the level of technological innovation within enterprises is insufficient, the positive impact of data factor marketization on audit quality is particularly significant. Further, data factor marketization can improve audit efficiency, and ensure the effective implementation of audit work. This paper provides a forwardlooking idea for fully releasing the vitality of data factors and improving audit quality.