Abstract: Corporate digital transformation is characterized by formal compliance and substantial conservatism.This paper examines the impact of strategic digital transformation on audit risk identification from the perspectives of "words" and "actions".The study finds that "much words,less actions" in corporate digital transformation not only reduces the positivity of key audit matter tone but also increases audit fees and audit input,and the improvement of corporate production efficiency is an important channel through which strategic digital transformation affects the auditors' risk identification.In state-owned enterprises and enterprises with weaker auditor capabilities and higher internal control quality,the negative impact of strategic digital transformation on key audit matter tone is more pronounced,while in non-state-owned enterprises and enterprises with stronger auditor capabilities,the positive impact of strategic digital transformation on audit input and audit fees is more significant;and in enterprises with higher internal control quality,the negative impact is more pronounced.The authenticity,accuracy,and completeness of information disclosure are the cornerstones of the stable operation of the capital market.In response to the disconnection between the digital transformation goals and actual operations of listed companies,the auditors need to develop personalized audit strategies and enhance professional skills to ensure the reliability and transparency of non-financial information.In addition,regulatory authorities should improve relevant regulations,strengthen supervision and training,and work together to promote the healthy development of the capital market.

Key words: digital transformation, strategic digital transformation, audit risk, key audit matter tone