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.
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