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中文摘要：
通过对2001-2003年A股上市公司的实证研究发现：审计师变更与公司可操纵应计利润的增长具有显著正相关关系，且两者关系在不同年度、不同前期审计意见的情况下有所不同。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；另一方面，对前期非标审计意见的公司，审计师采取了较为谨慎的做法，且伴随着监管政策的逐渐强化，后任审计师的独立性逐年提高。
英文摘要：
Based on the study on listed A- share firms from 2001 to 2003 in China, we trod that auditor switching is positive associated with the change of discretionary accruals and the effect varies in different years and different previous audit opinions. These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management. On the other way, auditors are tending to pay more care to the firms with previous unqualified opinions, and their independence will enhances with the increased strength of supervision.
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