一、当前深圳注册会计师行业面临的困难和问题１虚假审计报告严重损害注册会计师行业的信誉。目前上市公司的审计业务是会计师事务所的法定业务，会计师事务所对上市公司的财务报表进行审计，以客观公正的态度向各种投资者提供上市公司的真实财务状况，供投资者作参考。但是许 First, the current difficulties and problems CPA industry in Shenzhen 1 false audit report seriously undermined the credibility of the CPA profession. At present, the auditing business of listed companies is the statutory business of accounting firms. The auditing firms audit the financial statements of listed companies and provide investors with the true financial status of listed companies with objective and fair attitude for investors’ reference. But Xu