So, for eluding the latent litigation risk by earnings management, the incumbent auditor can prefer conservative accounting choices, this is the important reason to cause auditor change.

• 说明为了规避盈利管理所带来的潜在诉讼风险，审计师会坚持采用降低公司盈利水平的会计政策和处理方法，这是导致审计师变更的重要原因。