In the context of economic policy uncertainty, different enterprises perceive uncertainty in significantly different ways. Does this differential perception negatively affect audit quality? This paper examines A share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2022, exploring the impact of corporate uncertainty perception on audit opinion shopping. The study finds that a heightened perception of uncertainty by companies intensifies the occurrence of audit opinion shopping. Specifically, the stronger the perception of uncertainty, the more likely companies are to engage in audit opinion shopping by reappointing their auditors. Mechanism tests reveal that corporate uncertainty perception exacerbates audit opinion shopping through two main effects: the pressuredriven effect and the information obfuscation effect. Heterogeneity analysis reveals that the perception of uncertainty further intensifies audit opinion shopping among firms characterized by lower executive stability, the presence of female executives, lowerquality interactive information disclosure, and a lower degree of digital transformation. Extended analyses demonstrate that the effect of uncertainty perception on audit opinion shopping is particularly pronounced in enterprises that switch auditors from larger to smaller audit firms, as well as in those with longer auditor tenures. This paper enriches research on audit opinion shopping from the perspective of uncertainty perception and provides empirical evidence for optimizing economic policy formulation, strengthening the supervision of audit quality, and improving the transparency of information in the capital market.