A Study on The Impact of Digital Transformation on Auditor Decision Making

Faced with the rapid development of the digital economy and profound changes in the market environment, it has become a strategic choice for most enterprises to seek sustainable competitive advantage to promote the renewal and iteration of production mode and governance mode with the help of digital tools and platforms. The digital transformation of enterprises will change the business model, internal control and information transmission formation, and also bring new changes and risks to the audit work of certified public accountants. The new audit report reveals the core content of the audit process through the description part and the response part of the key audit matters, which can be regarded as a strategy for auditors to deal with risks. Therefore, with the help of new scenarios of digital business application and risk control advantages of disclosure of key audit matters, this paper selects A-share listed companies from 2017 to 2023 as research samples to explore the impact of digital transformation of listed companies on auditor decision-making. The study found that the higher the degree of digital transformation, the more auditors tend to disclose and describe key audit matters in detail. Based on the research conclusions, this paper puts forward some suggestions on promoting enterprise digital transformation, reducing audit risk and improving auditor professional competence from the perspectives of government, enterprises and auditors.