盈餘管理的行為過去普遍認為會計師能夠發揮監督的作用，但亦有文獻提到受查客戶會試圖透過支付過高的審計公費來影響會計師的決策，本文旨探討受查客戶的盈餘管理會如何影響會計師的風險評估(包含審計工時、公費)，以總審計調整數的絕對值作為衡量盈餘管理程度的測試變數；審計公費、工時則作為應變數，有別於過去文獻極少以中小企業為樣本，本研究運用A聯合會計師事務所之特殊內部資料，對審計工作的影響因素進行研究。

實證結果顯示：(1)審計調整數對於審計公費有正向關係但未達顯著水準，其可能原因為中小型會計師事務所競爭激烈，會計師對於公費的議價能力可能較弱，且中小企業大部分為家族企業，可能缺乏足夠的監督機制而有購買會計的行為。(2)審計調整數對於審計工時呈現顯著正相關，高風險客戶受到審計人員更多的關注，並投入更多的審計資源。

Regarding the behavior of earnings management, it was generally recognized in the past that accountants can play a supervisory role. However, there are also information and records that the clients under investigation will try to influence the decision-making of accountants by paying excessive audit fees. This study is devoted to exploring how the earnings management of the clients examined will affect the accountant's risk assessment (including audit Hours and audit fees), and the absolute value of the aggregate audit adjustment is used as a test variable to measure the earnings management degree. Among them, audit fee and working hours are used as dependent variables. Unlike the previous literature and research, which rarely uses small and medium-sized enterprises as samples, this study uses the special internal data of A United Accounting Firm to further study the influencing factors of audit work.

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