Abstract:The paper examines the effects of policy uncertainty caused by the provincial official turnover on auditor choice in China. We find that, the accounting firm tends to assign more experienced auditors in the year of provincial official turnover, especially those with partner status and rich practice experience. The effects of provincial official turnover are stronger in state-owned enterprises (SOEs), in regions with low marketization process and in case the client firms have higher discretionary accruals. We further find that accounting firms are more likely to delegate experienced auditors to the provincial SOEs, and especially the first-ranked auditor. This paper provides a new perspective for us to understand the factors affecting auditor choice behavior in emerging markets. It will also help us to further understand the impact of the macro-political environment on micro-audit behavior and improve the local official governance.