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.