Abstract: This paper selects 108 listed companies of changing auditors as sample from 2007. By setting up regression model with five independent variables, we verify the correlation between resources diverted away from listed companies by related parties and auditing opinion, the independence of auditors. Our study has the following findings. The former auditors' non-standard auditing opinion is positive correlated with resources diverted away from listed companies by related parties. The former auditors' independence is higher. The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower. Our study has policy suggestion below. First, we need limit auditors giving non-auditing services to listed companies. Second, we should limit the highest ratio of auditors' fee from the same listed company. Third, we should construct the board of auditors that belong to the Ministry of Finance and let it entrust the auditor with auditing the listed companies and paying fee to auditor in order to increase the independence of auditors.