This paper utilizes the unique audit adjustment data in China to investigate the effect of auditors experience with Type II restatement errors (where financial statements, for which the auditor issued a standard unqualified opinion, are subsequently restated) on audit adjustments. Empirical findings show that compared to auditors who have not experienced Type II restatement errors, those who have are more likely to make audit adjustments in subsequent audits. The mechanism test indicates that when the auditor experiences Type II restatement errors, the higher the importance of their audit clients, the more clients loss, the more industry expertise they possess and the more industry knowledge transfer, the more significant influence the auditors Type II restatement error experience has on audit adjustments, indicating that such error experience can affect audit adjustments through the reputational effect and learning effect channels. Further research suggests that auditors who have undergone the Type II restatement errors make larger negative and positive audit adjustment magnitudes than other auditors and have higher audit quality; when auditors experience such errors multiple times, the possibility of their making audit adjustments is greater; and the conclusion of this paper still holds when the clients demand for highquality audits is weak.