Transforming accounting firms into special partnership makes auditors employed in these firms face a higher risk. On the other hand, highly intense audit work requires many more competent auditors. Based on the 2013—2015 A shared of listed companies, this paper investigates how auditors overloaded work affects their judgments. Results show that the busier the auditors are, the more likely that they issue a clean audit opinion. Further, results indicate that both gender and age have an effect on the previous relationship. These findings account for that transformed accounting firms should improve their internal organizational structure and imply that government should take some measures to regulate auditors auditing behavior.