In this paper, the authors optimize the 3D finite element numerical simulation of integral unit, which is suitable for steep terrain conditions to the numerical simulation of resistivity. To verify the correctness of the method, conformal mapping was proposed on calculating the similar terrain of variation characteristics of apparent resistivity caused by steep terrain under uniform current field. The results are consistent well for the gently inclined terrain; for the steep terrain, the shapes of apparent resistivity curves calculated by two methods are the same, but there is a certain discrepancy on apparent resistivity values, that is to say, the value of finite element simulation is slightly less than conformal mapping.