Based on data from Weibo and A share listed companies in China from 2017 to 2019, this paper studies the influence and mechanism of negative media coverage on auditorsdisclosure of key audit matters. The research shows that the more negative media coverage a company faces, the more fully the key audit matters disclosed by auditors, and compared with non state owned enterprises, the impact is more significant in state owned enterprises. Negative media coverage can enable auditors to disclose more fully key audit matters by increasing the perceived risks. The fuller disclosure of key audit matters, the lower the earnings management degree of the company. The number of reposts, likes and comments of negative media coverage may increase the adequacy of the disclosure of key audit matters. The research shows that auditors can identify the potential risk information implied by negative media coverage and adjust the disclosure of key audit matters accordingly, at the same time, also shows that media coverage can increase the information content of audit reports by influencing the adequacy of auditors disclosure of key audit matters, and the original intention of audit report reform has been realized.