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已有研究表明，审计师会利用上市公司的会计—税收差异信息，但其对会计—税收差异方向不敏感。以2009—2012年亏损上市公司数据进行实证检验发现，正向会计—税收差异样本中会计—税收差异与审计费用正相关，与审计意见改善正相关；负向会计—税收差异样本中，会计—税收差异与审计费用、审计意见改善都没有通过显著性检验。这表明，审计师会区别对待会计税收—差异信息，本文的结论深化了已有的研究，具有政策借鉴意义。“,”There is evidence proving that the auditors would use the information con-tained in the book-tax differences of listed companies and auditors are not insensitive on book-tax differences directions.Using the data of loss listed companies during 2009—2012,this ar-ticle finds positive correlation between book-tax differences and audit fees and modified audit opinions in group with positive book-tax differences;however,the group with negative book-tax differences doesn’t pass the empirical test.The finding indicates that the auditors would treat information contained in book-tax differences discriminately.This study pushes the exis-ted research in a further step and has meaningful policy reference.