Based on a sample of A-shares listed companies by integrated audit in 2012-2018， the paper empirically examines whether the abnormal integrated audit fee improves the opinions of financial statements or internal control system. The results show that abnormal audit fee is positively related to both opinions of financial statements and internal control system in standard-report period， but does not significantly improve financial statement opinion in new auditing standards period. Further differentiating the direction of abnormal audit fee， we find that the more positive abnormal audit fees are， the more easily the internal control audit opinion is improved， but cannot improve the financial statement opinion in new report standards. Negative abnormal audit fees cannot significantly improve the audit opinions. At present， the listed companies shop opinions is in dual audit era， therefore， regulatory authorities are urgent to take measures in order to guide financial statement audit and internal control audit.