执业注册会计师作为证券市场的“经济警察”，担负着为投资者提供上市公司的财务审计工作，其审计结论是否客观、公正，关系着证券市场的公开、公正和公平原则，影响着投资者的投资决策，从而最终影响投资者的投资收益。一、执业注册会计师的不公正行为导致投资者利益屡遭侵犯 Practicing Certified Public Accountants, as the “economic police” in the securities market, is responsible for providing investors with the financial audit of listed companies. Whether the audit conclusions are objective and fair and the open, fair and equitable principles of the securities market affect the investors’ Investment decisions, which ultimately affect the return on investment investors. First, the unjust practice of certified public accountants led to repeated violations of investor interests