这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；
These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.
第三，现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型，且最终会增加客户更换审计师的不经济性；
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
第三，现任审计师在针对具体审计客户有关审计技术的投入可能会改变审计师类型，且最终会增加客户更换审计师的不经济性；
Third, an incumbent auditor's investment in client-specific audit technology may change the auditor's type and, in turn, increase the client's disutility from switching.
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