中文摘要：

采用1999年至2008年A股上市公司作为样本，分析了具有行业专长的审计师能否鉴别不同属性、不同错报风险的盈余管理，并反应在审计意见决策上。结果表明，审计师行业专长提高了审计师的职业判断力，相对于不具有行业专长的审计师而言，更能识别不同属性盈余管理的风险差异，对错报风险高的机会主义盈余管理出具非标意见的概率更高。

英文摘要：

The paper takes A -share listed companies from 1999 to 2008 as the samples, and analyzes whether earnings management with different attributes as well as risks of misstatements can be distinguished and reflected in auditing decisions by auditors with industry expertise. Re- sults show that industry expertise improves the professional judgment competence of auditors, and compared with those without industry expertise, the auditors can better identify risk differences of earnings management with different attributes, including opportunistic earnings management with high misstatement.