However, there may be circumstances where the Engagement Leader does not have delegation or authorisation to sign the audit opinion. This may be the case where the …

personally signs the auditor’s report; …

legally delegates their authority to sign the auditor’s report to another individual (delegate signs in their own right); or …

authorises another individual to sign the auditor’s report for and on behalf of the Auditor-General. …

In practice, this may result in different scenarios such as: …

the AuditorGeneral fulfilling the role of the Engagement Leader including signing the audit opinion. …

an Audit Office employee fulfilling the role of the Engagement Leader including signing the audit opinion. …

an Audit Office employee fulfilling the role of Engagement Leader in practice with the AuditorGeneral signing the audit opinion. …

an Audit Office employee fulfilling the role of Engagement Leader in practice with another Audit Office employee signing the audit …

an Audit Service Provider fulfilling the role of the Engagement Leader in practice with the Auditor-General or Audit Office employee signing the audit …