With the arrival of the era of big data, the audit thinking mode has been promoted to change. Under the influence of big data, audit will become an activity of continuous behavior. Through cloud data, the staff can control the operation status and risk assessment of the whole enterprise, timely analyze, control and respond to risks, and protect the enterprise to reduce risks. With the advent of the era of big data, audit data analysis is becoming more and more important. At the same time, a large amount of data analysis also brings challenges to auditors. Methods to deal and solve the challenges has become an urgent problem to be solved at present. This paper mainly studies the challenges and countermeasures brought by the changes of audit approaches and methods to audit data analysis under the background of big data, so as to continuously innovate and practice the improvement of audit technology and promote the healthy and rapid development of social economy.