Law or regulation may require that the auditor’s report include the name of the engagement partner responsible for audits other than those of a general purpose financial report of listed entities.  The auditor may also be required by law or regulation, or …

[ Deleted by the AUASB.] [*] …

Signature of the Auditor (Ref: Para.  47 ) …

The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate for the particular jurisdiction.  In addition to the auditor’s signature, in certain jurisdictions, the auditor may be required to …

Under the Corporations Act 2001 , the auditor of a company or registered scheme is required to sign the auditor’s report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as …

In some cases, law or regulation may allow for the use of electronic signatures in the auditor’s report.  …

Date of the Auditor’s Report (Ref: Para.  49 ) …

The date of the auditor’s report informs the user of the auditor’s report that the auditor has considered the effect of events and transactions of which the auditor became aware and that occurred up to that date.  The auditor’s responsibility for events …

Since the auditor’s opinion is provided on the financial report and the financial report is the responsibility of management, the auditor is not in a position to conclude that sufficient appropriate audit evidence has been obtained until evidence is …

In some jurisdictions, law or regulation identifies the individuals or bodies (e.g., the directors) that are responsible for concluding that all the statements and disclosures that comprise the financial report, have been prepared, and specifies the …