This study analyzes the impact of macroeconomic uncertainty on audit fees and audit hours, concurrently analyzed the moderating effect of accounting conservatism and the mediating effect of earnings management. The recent surge in macroeconomic uncertainty has induced changes in firms' financial environments and audit risk structures, consequently affecting audit effort. Against this backdrop, this study utilizes a sample of 19,649 firm-year observations from 2011 to 2023. The empirical results are as follows. First, higher levels of macroeconomic uncertainty lead to increased audit fees and audit hours. Second, this positive relationship was attenuated in firms exhibiting stronger accounting conservatism. Third, earnings management was found to mediate the relationship between macroeconomic uncertainty and audit fees(hours). This research empirically demonstrates auditors' response strategies to the macroenvironment, offering valuable implications for stakeholders.