1 partner can sign audit report if remaining partners are not signing any audit report??

manish sharma (article assistant) (31 Points)

17 August 2016  
if there are 5 partners in a firm of chartered accountants in practice, then all the partners of the firm can collectively sign 100 audit reports. ( in case of firm is appoint as a auditor rather than individual appoint as a auditor).
my question is that 1 partner can individually sign 100 audit reports in case remaining 4 partners are not signing any audit report.???