Is the auditor’s audit opinion influenced by the enterprise charitable donation?This paper attempts to make an empirical analysis using A share market data.Choosing 9960 listed companies data in Shanghai and Shenzhen A share market from 2008 to 2015 as a research sample，and examines the relationship among environmental pollution，charitable donation and “clean”audit opinion.The results show that：（1）enterprises’ charitable donation can enhance the probability of “clean”audit opinion.（2）and then we divide the sample by corporate environmental pollution，compared to the non polluting enterprises，the probability of “clean”audit opinion of the charitable donation of the heavy pollution enterprise is relatively lower.（3）the results of following test in which we divide the sample by ownership type of enterprise show that there is no significant difference in the probability of obtaining “clean”audit opinion between state owned and non state owned enterprises.Based on the dual perspectives of audit opinion and environmental pollution，this paper analyses and provides a responding empirical evidence about the economic consequences of charitable donation，thus enriching the existing literature of CSR.