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1·Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.

财务重述会使公司的组织合法性损失，也会提高公司的审计风险。

2·When restatement companies change CEO, the new leadership team help regain organizational legitimacy and improve audit risk, thereby reducing the extent of the increase in audit fees.

当重述公司更换CEO时，新的领导团队有助于恢复组织合法性和改善事务所面临的潜在审计风险，从而降低审计费用的增加程度。