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.

• 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。