ESG rating results are important reference for ESG performance, but there are big differences among rating agencies for the same enterprise. Based on this, Using A-share listed companies from 2010 to 2022 as samples, this paper empirically examines the relationship between ESG rating divergence and audit opinions. It is found that the divergence of ESG ratings increases the probability of auditors issuing non-standard audit opinions. Further examination shows that ESG rating divergence increases auditors risk perception level by reducing information transparency, increasing business risk and material misstatement risk. The quality of internal control and auditor industry expertise play a moderating role in the differences between ESG ratings and audit opinions. In the face of ESG rating differences, auditors will preferentially choose to issue non-standard audit opinions in order to reduce their own risks. This study helps to understand the economic consequences of ESG rating divergence, and provides empirical evidence for auditors to make rational decisions and regulators to establish a unified ESG rating standard system.