以2016~2022年中国A股上市公司为研究样本，利用事务所数智化投入数据，考察会计师事务所数智化建设对关键审计事项信息含量的影响。研究发现，会计师事务所数智化建设能够显著提高关键审计事项信息含量，该影响主要通过提高审计效率和审计师能力而实现。进一步地，该效应在数字化转型程度较高、外部治理环境较好或经济重要性较低的客户企业中更加显著，且在收入、存货、减值、商誉等财务舞弊易发、高发领域均能发挥积极作用。此外，会计师事务所数智化建设对关键审计事项信息含量的提升作用，能够降低客户公司的股价同步性并增强事务所区域竞争力。

This study analyzes the impact of audit firms’digital intelligence development on the information content of key audit matters. Taking Chinese A-share listed companies from 2016 to 2022 as the research sample, and using data on digital intelligence investments by audit firms, this study finds that digital intelligence development of audit firms significantly increases the information content of key audit matters, and this impact is mainly realized through improving audit efficiency and auditor competence. This effect is more pronounced when the client firms have a higher degree of digital transformation, is in the environment of stronger external governance, or has lower economic importance to the audit firm, and it can play a positive role in fraud-prone and high-incidence areas, such as revenue recognition, inventory, asset impairment, and goodwill. The enhanced information content of key audit matters resulting from audit firms’ digitalization and intelligence construction contributes to reducing client firms’ stock price synchronicity and bolstering audit firms’ regional competitiveness.