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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实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；

The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;

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公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.

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