Difference between our report and my report


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The discussion clarifies the distinction between an auditor signing off as 'our report' versus 'my report'. Generally, 'our report' is used when the auditor is part of a firm, reflecting the collective work of the practice. Conversely, 'my report' is typically used by an individual chartered accountant practicing independently, not under a firm's name. This terminology indicates the professional capacity in which the audit was conducted.

30 August 2023 Auditor mentioning on balance sheet 'as per our report'. few auditors mention 'as per my report:. what is the difference in this ? as per my knowledge if CA is practicing in firm name it will be our report & if he practicing in individual capacity & not applied for firm name then he is mentioning my report.

Is this correct?

30 August 2023 Yes you are right...

30 August 2023 Yes. Thank you very much sir

30 August 2023 You are welcome...
...


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