Using a sample of Chinese A-share listed companies with performance commitment from 2009 to 2017, this paper explores the relationship between the fulfillment of performance commitment and audit opinion. The study finds that:(1）Acquisition risk has an effect on audit opinion. Companies with unfulfilled performance commitment are more likely to receive a modified audit opinion.(2）After revising performance commitment, the difficulty of completing performance commitment is reduced, but it will not much affect the issuance of modified opinions.(3）In further analysis, we find that auditors do not adjust opinion for earnings management performance commitment. Companies with more independent accounting firms and higher valuated M&As are more likely to receive modified audit opinion. This research is of great significance for understanding the completion of performance commitment contract and helps to standardize the operation of listed companies.