Okavango (Pty) Ltd, a company which both designs and retails female clothing, needs extra finance to expand its activities. Tiro, the company auditor, negligently audits the company accounts, which show the company operating profitably, and gives an unqualified report. The accounts and report are duly published and approved. The company is actually operating at a small loss.(a) Ayanda, a shareholder in the company, invests a further P20,000·00 in the company on the strength of the company’s apparent profitability.(b) Whizz Ltd, which specialises in menswear, wishes to expand into the female clothing market. The board of Whizz Ltd considers Okavango’s accounts and auditor’s report and believes that, although there are more profitable companies than Okavango (Pty) Ltd similarly specialising in female clothing, Okavango (Pty) Ltd has potential.Whizz Ltd purchases a controlling interest in Okavango (Pty) Ltd. Later, the true financial position of the company is revealed. The effect is that credit and borrowing facilities are withdrawn, the company’s trading position deteriorates and the value of its shares falls dramatically. Within nine months the company goes into liquidation.Required:Advise Ayanda, Whizz Ltd and the liquidator whether they have a claim against Tiro, the company’s auditor. (10 marks)

《中华人民共和国预防未成年人犯罪法》中所称未成年人的严重不良行为是指什么行为？