Future industries are not only application scenarios and important carriers of new productivity, but also platforms for their deepening and practice. This article constructs indicators of the company's future industrial layout and takes A-share listed companies from 2020 to 2022 as the research object to empirically test the impact and mechanism of the company's future industrial layout on audit pricing. The study found that the future industrial layout of enterprises will significantly increase audit pricing. Mechanism exploration found that future industrial layout affects audit pricing through three paths:audit inherent risk, control risk and auditor efforts. Further research found that there is significant heterogeneity in the relationship between future industrial layout and audit pricing. Industry-university-research cooperation enterprises, senior management teams with academic backgrounds, large-scale firms, and auditors'industry expertise can weaken the positive impact of future industry layout on audit pricing. In addition, for enterprises with more future industry layouts, auditors will also increase the disclosure of key audit matters related to future industries that match risks. This study provides a useful reference for auditors to reasonably determine audit pricing and key audit matter reports based on the characteristics of clients'future industry layouts and audit supply and demand.