Based on the Chinese statutory representative system, using a sample of A-share private listed companies from 2006 to 2021, the study examines the effect of the actual controller's statutory representative status transfer on auditor responses to risk in private enterprises. The study finds that audit fees are relatively higher for firms whose actual controllers transfer out the statutory representative status. The mechanism test finds that actual controller's statutory representative status transfer increases the related party transactions and large shareholder tunneling, and thus triggering auditor responses to risk. Further analysis finds that the quality of internal controls, non-controlling majority shareholders, audit committee independence, and industry expertise of audit firms negatively moderate the positive relationship between the transfer of statutory representative status and auditor responses to risk. This study is useful for capital market investors to identify changes in risk due to statutory representative status transfer of private companies.