本文的研究样本选择2013—2020年中国沪深A股上市公司，从线性视角实证检验了企业数字化转型对审计意见的影响，研究发现，企业的数字化转型可以提高出具标准无保留意见的可能性。而内部控制在两者之间起到了中介作用。进一步研究发现，相比属于非制造业的企业，属于制造业的企业数字化转型程度对审计意见的影响更显著；相比于由四大审计的企业，由非四大会计师事务所审计的企业数字化转型程度对审计意见的影响更显著。本文丰富了企业数字化转型与审计意见领域的相关文献，拓展了企业数字化转型的后果和审计意见研究的理论边界，同时也为推行建立完善有效且符合时代特点的审计程序提供了经验证据。

The research sample of this paper selects Chinese listed companies in Shanghai and Shenzhen A-shares from 2013-2020, and empirically tests the impact of digital transformation on audit opinions from a linear perspective. The study finds that the higher the degree of digital transformation of a company, the higher the probability of obtaining a standard audit opinion. And internal control plays a mediating role between the two. Further, it is found that the degree of digital transformation of enterprises belonging to the manufacturing industry has a more significant impact on audit opinions than those belonging to the non-manufacturing industry, and the degree of digital transformation of enterprises audited by non-Big 4 accounting firms has a more significant impact on audit opinions than those audited by Big 4. This paper enriches the literature on digital transformation and audit opinion, expands the theoretical boundaries of the study of the consequences of digital transformation and audit opinion, and provides empirical evidence for the implementation of a sound and effective audit process that is in line with the times.