Corporate tax avoidance reduces the quality of accounting information, which may arouse the attention of auditors. Taking A-share listed companies in China from 2011 to 2018 as samples, this paper examines the influence of companies’ direct investment in tax havens on audit opinions. The study shows that: (1) Companies that directly invest in tax havens are more likely to receive modified audit opinions. (2)When companies have incentives to engage in international tax avoidance, or have more probability of controlling shareholders tunneling, or have greater income shifting ability, the positive correlation between direct investment in tax havens and modified opinions is more significant. Further research reveals that companies receiving modified audit opinions this year will make fewer related-party transactions with companies located in tax havens in the following year, indicating that external audit can help curb corporate tax avoidance. This paper enriches the literature on the economic consequences of investment in tax havens, helping readers to understand the impact of direct investment in tax havens on the quality of accounting information and whether auditors are concerned about the relationship between tax havens investment and the quality of accounting information.