Audio Magnetotelluric Method (AMT) is an important geophysical exploration technique widely applied in geological surveys and mineral exploration. Conductivity and magnetic permeability are two key physical parameters that influence AMT responses, and phenomena such as conductivity anisotropy and non-zero magnetic susceptibility in the Earth like magnetite are commonly observed in real geophysical scenarios. However, current mature AMT forward and inverse modeling techniques typically consider only the conductivity, with insufficient understanding of AMT responses under conditions of conductivity anisotropy and non-zero susceptibility. Therefore, we considering both arbitrary conductive anisotropy and magnetic permeability. We derived and implemented a finite element forward modeling algorithm for one-dimensional layered media in detail, and further analyzed the responses of typical models. The results indicate that when media with strong magnetic susceptibility, such as ferromagnetic medium, it is necessary to take the influence of magnetic susceptibility into consideration. Especially, low-resistive bodies may exhibit high apparent resistivity due to the effects of high magnetic susceptibility. This study provides a framework for investigating the impacts of conductive anisotropy and magnetic permeability and serves as a reference for subsequent numerical simulations of two-dimensional and three-dimensional complex scenarios.