ESG表现相关信息作为反映企业非财务信息的重要载体，能否促进审计质量提升值得探究。通过系统梳理国内外有关ESG表现和审计质量的研究文献，探讨ESG表现对审计质量的影响。研究发现，国内外学者对于ESG表现的经济后果和审计质量的影响因素的研究都十分丰富，但将二者结合起来，探讨ESG表现对审计质量的影响研究还有待完善。基于此，提出未来可能的研究方向。

ESG performance-related information, as an important carrier reflecting a company's non-financial information, is worth exploring in terms of whether it can promote the improvement of audit quality. By systematically reviewing domestic and international research literature on ESG performance and audit quality, this paper discusses the impact of ESG performance on audit quality. The study finds that both domestic and international scholars have conducted extensive research on the economic consequences of ESG performance and the influencing factors of audit quality, but research that combines the two to explore the impact of ESG performance on audit quality is still insufficient. Based on this, possible future research directions are proposed.