Traditional auditing method faces challenge in vast financial data, it is important in theory and practice to research the auditing method on the basis on database techonology and intelligent. In this paper, according to the character of financial auditing, the dominant factor affecting debt enterprise, is analyzed established artificial neural networks model applied to financial auditing, is estabcished and the solved method is given. We applied The model is applied in computing and demonstrate. The results show that the model can help auditor judge the auditing object condition accurately, it is important to find auditing emphasis.