Of those who had witnessed the rotation of the audit partner (mostly in listed companies), 80% thought that audit quality was unaffected. 13% thought that audit quality had increased.

• 在更换主要的审计服务提供商的公司中（绝大多数都是上市公司），80%25认为审计质量并没有变化，13%25认为审计质量有提高。