【摘要】 伴随着企业数字化转型所带来的许多不确定性，审计工作的难度也有所提升。选取2016—2020年A股上市公司为样本，分析企业在数字化转型过程中可能出现的风险，实证检验企业数字化转型可能对审计师风险应对行为的影响。研究发现：审计师在面临数字化转型程度较高的企业时，会采取更为严格的应对措施，如加大审计投入、提高审计费用或出具非无保留意见的审计报告等；采用工具变量法与替换变量法检验后回归结果依然显著。更多还原

【Abstract】 With many uncertainties brought by the digital transformation of enterprises, the difficulty of audit work has also increased. This paper, by selecting A-share listed companies from 2016 to 2020 as a sample, analyzes the risks that may appear in the process of enterprise digital transformation, and empirically tests the impacts of enterprise digital transformation on auditors’ risk response behavior. It is found out that auditors will take more stringent measures when facing enterprises with high degree of digital transformation, such as increasing audit input, improving audit costs or issuing audit reports with unqualified opinions. The regression results are still significant after testing by the instrumental variable method and the substitution variable method.更多还原