This paper studies the impact of social responsibility report verification on audit risk and audit cost based on the sample of A share listed companies that issued social responsibility reports from 2011 to 2016. The study found that the better the performance of corporate social responsibility, the lower the audit risk and the audit cost, the less the audit risk and the audit cost, but the more the social responsibility report is verified by the accounting firm. Standardized and continuous verification can significantly reduce audit risks and audit costs. State-owned enterprises and sensitive industries can significantly reduce audit risks and audit costs by conducting social responsibility reporting authentication. The utility of certification is not obvious for enterprises that force the issuance of social responsibility reports.