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.

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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.

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