Based on the perspective of earnings management heterogeneity, this paper examines the relationship between top executive equity incentives and audit pricing by using a sample of 2009 2013 listed companies on growth enterprise market and small middle sized board. Based on the analysis of the types and directions of earnings management, it is found that there are some mediating effects on the real earnings management and the indirect effect of manipulative accrual earnings management is not significant in the transmission path between top executive equity incentives and audit pricing. Through the increase and decrease direction of real earnings management, top executive equity incentives and audit pricing appear significantly negative and positive correlation respectively, which shows that the top executive equity incentives plays a two way role and impacts the audit pricing through the real earnings management behavior. In addition, the two types of earnings management in the reduction direction are significantly positively correlated with the audit pricing, indicating that the audit institutions pay more attention to reducing the risk of earnings management, thus invest more audit resources, and audit pricing also improves.