The fast progress of science and technology has given immense ease to our lives, but it is also steadily destroying the environment in which we live. Environmental auditing was developed to safeguard the Earth we rely on for our existence, and subsequently, sustainable development was introduced to protect the planet we rely on for survival. Even though the quality of the natural environment is continuously increasing, it should not be taken for granted at this time. Therefore, in this paper, we study water resources auditing and sustainable development technologies based on AI-based big data. Specifically, we use an AI-based big data approach to construct the audit indicators of water resources and summarize the sustainable development technology of water resources. Finally, the proposed approach is used for case implementation. The experimental result shows that the BOD removal rate is about 95%, and the removal process is basically the same as removing COD.