The higher the degree of diversification of the enterprise, the more complicated the operating organization of the enterprise. When the accountants conduct the financial statement verification, the complexity of the enterprise may increase, which will lead to more attention to the matters that are highly concerned by the management authority during the verification , To observe whether the management authorities have the motivation to manipulate earnings management, which will enable accountants to add key verification items when issuing verification reports. This study uses China's listed cabinet companies as samples, and uses the 2016-2018 audit report for research and analysis to explore whether the degree of diversification of the enterprise will affect the key audit items issued by the accountant in the audit report. In order to discuss whether the diversification of enterprises will affect the disclosure of key audit matters of accountants.