本文手工搜集中国证监会的处罚公告,以2001~2015年间因虚假陈述被中国证监会处罚的176家上市公司和49家同时被处罚的事务所和审计师为样本。通过统计分析的方法研究审计意见类型与审计师被处罚,以及处罚程度的关系。研究结果显示,非标准审计意见类型并不能避免审计师被处罚但是非标准审计意见类型可以减轻审计师以及事务所被处罚的程度。 This article manually collects the CSRC’s punishment announcement and takes a sample of 176 listed companies punished by China Securities Regulatory Commission for making false statements between 2001 and 2015 and 49 concurrently punished firms and auditors. Through the method of statistical analysis, we study the relationship between the types of audit opinions and the auditors being punished, as well as the degree of punishment. The results show that the type of non-standard audit opinion does not prevent the auditors from being punished, but the non-standard audit opinion types can reduce the extent to which auditors and firms are punished.