This paper examines whether the auditors will make differentiated response to the digital transformation of customers from the perspective of the audit process disclosed by the auditor in the key audit matters section. It is shown that the digital transformation of enterprises improves the degree of differentiation of audit responses, and the higher the degree of digitalization of customers, the richer the differentiated response measures disclosed by auditors in the key auditor part. The heterogeneity test found that the impact of digital transformation on differential audit response is more significant for enterprises that are not state-owned, with relatively better information infrastructure, with rich experience in auditors or invest more audit resources. The mechanism test has found that the increase of heterogeneity of internal control system and the increase of targeted audit procedures are the mechanism of digital transformation to improve the degree of audit response to differentiation. The economic consequence test found that auditors’ differentiated response to customers’ digital transformation improved the production and operation efficiency of enterprises. This paper enriches the literature of enterprises’ digital transformation on auditors’ behavior from the perspective of differentiated audit response, and provides a reference for auditors to optimize audit processes in the context of digital economy.