Using the data of Chinese A share listed companies, this paper analyzes the influence of independent directors with foreign experience on the choice of auditors and audit opinions. The results show that firms are more likely to employ big audit firms and get clear opinion when firms employ independent directors with foreign experience. Where law protection is weak, the influence of above is stronger. Even when self selection problems are controlled, the conclusion is still correct. This paper conceals that independent directors with foreign experience can improve the governance environment of auditing, as well as enhancing the level of corporate governance. Independent director with foreign experience is a substitute governance mechanism to outside governance such as law.