中文摘要：

审计保险假说下，审计师对审计报告使用者负有合理保证义务和赔偿责任，因此，法律责任风险就成为影响审计师执业质量的重要因素之一。本文利用我国皿券市场2003--2013年签字审计师个人层面数据，基于审计收费溢价和法律责任风险，构建了审计师法律责任风险关注度指标，实证分析了审计师法律责任风险关注度与真实盈余管理行为的关系。研究发现，虽然真实盈余管理行为不违反相关法律法规，但是，随着审计师法律责任风险关注度的提升，被审计公司真实盈余管理程度显著降低。同时，在审计师面临不同风险环境时，审计师法律责任风险关注度与真实盈余管理之间关系更明显。以上研究结果有助于从审计师法律责任风险角度深入理解审计质量及其后果。

英文摘要：

According to the hypothesis of audit insurance, the auditor has the obligation of assurance and liability of compensation to the users of audit report, making the risk of legal liability as an important factor to the quality of auditors＇ practice. Utilizing individual data of auditors for 2003 -2013, the paper develops the indicators for audi- tor＇ s concerns on legal liability risk on the basis of audit fee premium and legal hability risk, and examines the re- lation between auditors＇ concerns on legal liability risk and management of real earnings. The results show that the higher the auditor＇s concerns are, the lower the auditee＇ s management of real earnings is. Meanwhile, this relation- ship becomes more obvious in different risk environment. audit quality and its＇ consequences from the perspective These analysis could contribute to deeper understanding of of auditor＇ s legal responsibility risk.