西安石油大学学报（社会科学版）

以中国2018—2021年A股非金融类上市公司为研究样本，考察企业的环境、社会责任和公司治理(ESG)表现对审计师是否出具非标准无保留审计意见的影响。结果表明：企业ESG表现越好，审计师出具非标准无保留审计意见的可能性越小；企业ESG表现越好，受到行政处罚越少，所面临的审计监管压力越小，降低审计师出具非标准无保留审计意见的概率；内部监管会抑制企业ESG表现对非标准无保留审计意见的负向影响。对加强企业ESG评级提出对策建议。

Based on the non-financial A-share listed companies' data from 2018 to 2021,this paper examines the influences of enterprises' manifestation of environment, social responsibility and corporate governance on whether auditors provide modified auditing opinions.The results show that the better performance of a client's environmental, social responsibility and corporate governance(ESG),the lower probability of issuing non-standard audit opinions for auditors; the better performance of enterprise's ESG,the less administrative penalty and the smaller supervision pressure it gets, which lowers the probability of auditor's modified auditing opinions; and the internal supervision can weaken the negative influence of enterprise's representation of ESG on auditor's modified auditing opinion.Finally, some countermeasures are presented so as to strengthen the rating of enterprise's ESG.