盈余管理方式与审计师风险感知研究

以2009~2013年沪深两市 A 股上市公司为样本，研究应计盈余管理和真实盈余管理对审计师风险感知的影响，研究结论表明，审计师既能感知到应计盈余管理行为带来的风险，同时还能感知到真实盈余管理行为的风险，并会从审计意见类型和审计费用两个方面采取风险应对措施。相较于有限责任制会计师事务所，特殊普通合伙制会计师事务所的审计师对盈余管理行为的风险感知更敏感。

Earnings Management and Auditors' Risk Perception

Based on the A-shares in Shanghai and Shenzhen Stock Markets for the period 2009-2013,the research studies that accrual earnings management and the auditor risk perception, real earnings management and the auditor risk perception.Then we find that the auditors can per-ceive the risk of accrual earnings management and the risk of real earnings management,and the auditor will take measures to respond to the risk.And different forms of CPA firm's organization will have a major impact.That is to say if the CPA firm's organizational form is special ordinary partnership,the auditors will be more sensitive to the risk perception of earnings management.