盈余管理与审计师变更存在一定的相关性。本文检验了审计师变更公司在新任审计师的第一年、前任审计师最后一年、倒数第二年的可操控性应计利润及其在不同年份之间的变化。检验结果表明 ,虽然前任审计师在其最后一年聘期内采取了比其他审计师更为稳健的会计处理方法 ,以致被公司变更 ;但新任审计师在第一年并未完全配合公司。这在一定程度上表明 ,公司变更审计师并未达到预期的目的 ;前任审计师、后任审计师的独立性均很强。这可能要归功于事务所脱钩改制 ,以及有关部门有效的监管措施 Earnings management and auditor changes there is a certain correlation. This article examines auditors’ changes in the accrued operating accrued profits in the first year of the new auditor, the last auditor in the penultimate year, and between the different years. The test results showed that although the former auditors adopted a more stable accounting treatment than their other auditors during their last year’s appointment, they were changed by the company. However, the new auditors did not fully cooperate with the company in the first year. To a certain extent, this shows that the change of auditors did not achieve the expected purpose; the former auditors and the latter auditors were highly independent. This may be due to the decoupling of firms from the restructuring and the effective regulatory measures of the relevant departments