With the rapid development of the digital economy and the accelerated market-oriented allocation of data elements, enterprise financial audit is undergoing a profound transformation from traditional models to digital ones. Based on a three-dimensional analytical framework of “environmental drive-capability reconstruction-system adaptation”, this paper explores the challenges, strategies and future prospects of the digital transformation of enterprise financial audit in the new era. The research finds that the current digitalization of audit faces three core challenges: insufficiency in the adaptability of data asset recognition and measurement standards at the institutional level, lack of cross-border compliance coordination mechanisms; limitations in multi-source data integration and disconnection in the application of cutting-edge technologies at the technical level; shortage of compound talents and deviation in functional positioning at the organizational level. In response to these challenges, this paper proposes a three-dimensional layout framework of “governance structure reconstruction-technology system empowerment-capability matrix upgrade”: constructing a standardized governance system for data asset audit at the institutional rule level; building a cluster of scenario-based intelligent audit technologies at the technical capability level; constructing a compound audit ecosystem at the organizational capability level; and building a multi-party collaborative transformation support system at the ecological environment level. Future research can focus on the collaborative mechanism of technology and institutions, cross-disciplinary research paradigms, global governance systems, and the application of emerging technologies. This paper enriches the theoretical connotation of digital audit, helps the audit function to upgrade to a strategic empowerment governance tool, and provides practical guidance for the market-oriented allocation of data elements.