MD&A information disclosure is usually influenced by management and has corresponding disclosure consequences. The effect of MD&A information similarity on auditing style is empirically examined by taking listed companies from 2014 to 2021 as the research object and measuring auditing style by the accuracy of auditor’s non-standard audit opinions to clients. It is found that the higher the MD&A information similarity, the more aggressive the auditing style; analyst tracking, disclosure quality and media attention weaken the positive correlation between MD&A information similarity and auditing style. Through the influence mechanism study, it is found that the higher the MD&A information similarity, the less auditor have to invest in auditing resources, the lower the level of fees required, making the auditing style more aggressive. Heterogeneity analysis reveals that the relationship between MD&A information similarity and auditing style is not significant for the group with a more positive tone of the MD&A text, and there is still a significant positive correlation between the two for the group with a negative tone of the text, whereas the degree of readability of the MD&A text does not affect the relationship between MD&A information similarity and auditing style. The conclusions of the above study are of some reference significance for regulators to implement auditors’ responsibilities, for auditors to make audit judgments and for investors to make investment decisions.