This research specially investigates the Sri Lankan audit opinions and its" effect to the investors" decision making and this study"s final consequence is robust the notion of the audit opinions are not informative value to the investors" decisions in Sri Lanka.Here discernible thing is that the investors" do not concern about the auditing. This all result finalized and show the conclusion that the Sri Lankan investors have less knowledge behind the auditing. The novel knowledge is the all audit opinions are promulgating in Sri Lanka is not influenced to the investors in Sri Lanka in order to make investment decisions.