Taking A-share listed companies in China from 2013 to 2017 as a sample，the paper studies the relationship among corporate strategic difference，internal control and auditor’s decision-making. It is found that the deviance of company strategy is significantly positively related to non-standard audit opinion and audit pricing. The greater the corporate strategic differences，the greater the possibility of non-standard audit opinions，and the higher the audit pricing. There is a significant negative correlation between corporate strategy difference and auditors’ resignation decision. The greater the corporate strategic differences，the lower the likelihood of resignation. The regulation effect of internal control is significant，good internal control will restrain the negative impact of corporate strategic differences on auditor's decision-making. Earnings management plays a part of intermediary role，that is，corporate strategic differences influences the auditors' decision through the earnings management.