Identifying and responding to audit risk is vital to audit theory and practice.Based on the responses to audit risk by improving audit quality，this study aims to answer two related research questions.Firstly，can experienced auditor partners do better jobs on risk response?Secondly，can audit firm allocate audit partners accordingly?This study measures auditor partners experience by their signing experience，audit risk using loss，accounting restatement，and regulatory punishment for accounting issues，and audit quality using modified audit opinion.The main findings are as follows：firstly，experienced auditor partners are more likely to issue modified audit opinion on the higher audit risk clients，mainly among audit managers；secondly，audit firm allocate less experienced auditor partners on the higher audit risk clients.Therefore，we draw the conclusions that experienced audit managers are good at responding to audit risk，but audit firms dont allocate auditor partners accordingly.