The embodiment of the invention discloses a digital auditing method for converting a project under construction into a fixed asset, which comprises the following steps of: presetting an initial valueof N as 1, and S1, calling data information associated with a project to be audited in an auditing demand from a database according to the acquired auditing demand; S2, reading the Nth audit rule froma preset audit rule table; S3, extracting audit data associated with the Nth audit rule from the data information; S4, according to the logic criterion in the Nth audit rule, calculating a logic operation result corresponding to the Nth audit rule by utilizing the audit data; S5, if the logical operation result is true, marking the audit data as problem data; S6, enabling N + 1 to be new N, judging whether the number of the new N is greater than the number of the auditing rules in the preset auditing rule table or not, if not, returning to S2, and if yes, ending; The technical problems that in a traditional auditing method, the workload of auditors is large, the efficiency is low, and the auditing project cost is high are solved.