Taking A-share listed companies and domestic accounting firms that provide audit service from 2013 to 2018 as research samples,this paper discusses the impact of the matching between accounting firms and enterprises on audit quality and audit risk based on the theory of bilateral matching. The research results show that the accounting firms with strong comprehensive strength tend to match with the enterprises with strong comprehensive strength, showing a positive cluster matching with the same comprehensive strength of both audit parties. The higher the degree of matching between the two parties, the lower the discretionary accruals and the higher the audit quality. At the same time, the higher the matching degree, the lower the audit risk. The above results confirm the effectiveness and importance of matching between accounting firms and clients in the audit market, and provide theoretical guidance for improving audit quality and reducing audit risk through bilateral matching.