Based　on　China＇s　city-level　data　and　the　panel　data　of　A-share　listed　companies,　this　study　examines　the　impact　of　fintech　development　on　corporate　audit　efficiency.　The　empirical　results　indicate　that　fintech　development　accelerates　enterprise　digitization,　thereby　resulting　in　decreased　audit　fees.　Additionally,　this　development　yields　positive　effects　on　corporate　governance,　such　as　improving　the　quality　of　financial　statement　audits,　reducing　the　probability　of　enterprise　violations,　and　improving　internal　controls.