Abstract:Taking A-share listed companies from 2011 to 2015 as a sample, this paper studies the influence of voluntary accounting policy changes on audit opinions and audit fees. It is found that the influencing number of profit changes in voluntary accounting policy changes is positively correlated with non-standard audit opinions, but higher audit fees will reduce the correlation between the above two. It is further found that the enterprises and the state-owned enterprises with malicious accounting policy changes are more likely to have the audit opinion shopping behavior.