2001年注定成为我国注册会计师行业历史上不朽的一年。中天勤的一份报告断送了事务所的前程，没在意的签字使两名注册会计师锒铛入狱，进而一系列以注册会计师“做假”为主题的事件接连不断，直至有关部门出台补充审计的规定。我们可以回顾一下，自1993年以来发生的中诚事件、 2001 destined to become China’s CPA profession immortal year. A report from Zhongtianqin ruined the firm’s future and the unimportant signature left two certified public accountants in jail and a series of events on the topic of “fraud” by CPAs went one after another until the relevant departments issued supplementary Audit requirements. We can recall that since the Cheng-Cheng incident took place in 1993,