Abstract:The digital transformation of enterprises plays an important role in promoting high-quality development and industrial transformation of enterprises, and at the same time has an impact on information users. Using the data related to Shanghai and Shenzhen A-share listed enterprises from 2011 to 2020 as the research sample, the degree of digital transformation was constructed by text analysis through Python crawler tool, so as to analyze the direction of the impact of enterprise digital transformation on audit fees. The research results show that there is a significant positive relationship between the degree of digital transformation and audit fees. Further heterogeneity analysis reveals that the positive impact of digital transformation on audit fees is significant in non-state enterprises, but not in state enterprises; the positive relationship is only significant in non-Big 4 audited enterprises, but not in international Big 4 audited enterprises. The positive relationship between the two is only significant in non-Big 4 auditors and not in the Big 4. Some theoretical basis and decision support are put forward for the digital transformation of enterprises and audit fees of accounting firms.