The article examines how auditors in China changed their techniques after adopting risk-based auditing rules instead of relying on internal control-based methods. By studying the link between audit effort and corporate governance, researchers discovered that the switch to risk-based auditing significantly improved this connection. Bigger auditing firms like the Big Ten now better understand governance risks and allocate their audit resources more efficiently, compared to smaller firms. This shift shows that following the new rules results in more targeted audit efforts and highlights the importance of effective corporate governance for optimizing auditing resources. The study suggests that smaller auditing firms need to improve their risk-based auditing skills quickly. Overall, the move to risk-based auditing has enhanced audit efforts in China.