SUMMARYThis study presents a novel algorithm that combines the Lorenz gauge equations with the Fourier domain technique to simulate magnetotelluric responses in three‐dimensional conductivity structures with general anisotropy. The method initially converts the Helmholtz equations governing vector potentials into one‐dimensional differential equations in the wave number domain via the horizontal two‐dimensional Fourier transform. Subsequently, a one‐dimensional finite element method employing quadratic interpolation is applied to obtain three five‐diagonal linear equation systems. Upon solving these equations, the spatial domain fields are obtained via the inverse Fourier transform. This process guarantees the computational efficiency, memory efficiency and high parallelization of the algorithm. Moreover, an anisotropic medium iteration operator guarantees stable convergence of the method. The correctness, competence and applicability of the algorithm are verified using some synthetic models. The results demonstrate that the new method is efficient and performs well in anisotropic undulating terrain and complex structures. Compared to other Fourier domain methods and the latest edge‐based finite element algorithm, the proposed method exhibits superior computing performance. Finally, the impact of the Euler angles on the magnetotelluric responses is analysed.
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