Taking A-share listed companies in China from 2007 to 2017 as sample， this paper empirically tests the effects of enterprise risk-taking behavior on auditors’ decision of audit fees. The results indicate that： （1） The higher the level of enterprise risk-taking， the higher the level of audit fees； （2） Compared with small-scale accounting firms， large-scale accounting firms charge higher audit fees for enterprise risk-taking； （3） Compared with private enterprises， accounting firms charge lower audit fees for the risk-taking behavior of state-owned enterprises. Further studies show that： （1） Accounting firms charge higher level of audit fees for risk-taking of enterprises located in areas with better legal environments， which has a regulatory role. In other words， the better the legal environments， the higher fees auditors charge for enterprise risk-taking； （2） While charging a higher audit fees for enterprise risk-taking， the auditors accordingly input higher audit resource， resulting in the lower audit risk.