This article considers the issue of event-based coordinated formation control for multiple autonomous underwater vehicles subject to time-varying communication delay and alterable topology under discretized time. First, to derive the dynamics model in the discrete-time domain, the state feedback technique and the forward difference approach are employed for the continuous-time nonlinear model of autonomous underwater vehicle. For each follower, the event-triggering function and the coordinated controller are designed, using only discrete-time state information of the leader or other followers. Under this control strategy, the controller will not be updated at each discrete-time instant. Then, the coordinated control problem is turned into the asymptotic stability problem of the multi-autonomous underwater vehicle system. According to the stability analysis, sufficient conditions are presented for successfully completing the formation assignment without and with time-varying delay, respectively. Finally, by performing some numerical simulation experiments, the efficacity of our proposed event-based controller and the correctness of the main theoretical results are demonstrated. The impact of different communication conditions on the control system is revealed by the comparison of several scenarios.