审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
一旦独立性受到影响，审计意见就不可能做到客观、公正。
Once this independence is destroyed, audit can't do as fair as it dose before.
一旦独立性受到影响，审计意见就不可能做到客观、公正。
Once this independence is destroyed, audit can't do as fair as it dose before.
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