Based on the A-share listed companies from 2007 to 2016， we examine how strategic change affects auditor switch. First， we find a positive relation between strategic change and auditor switch， indicating that changes in the company's internal strategy may lead to re-establishment of relationships with third-party supervisors; second， compared with non-state enterprises， state-owned enterprise strategic changes would lead to a lower likelihood of auditors changing. Additionally， this paper analyzes the deeper reasons for auditor switch from two perspectives of customer choice and auditor resignation， finding that strategic changes are more likely to cause auditor switch when former auditors are non-industry-experts or from less reputable audit firms; on the other hand， strategic changes are also more likely to cause auditor switch in lower-risk companies; third， the replacement of auditors aggravates the negative impact of strategic changes on the financial reporting quality.