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.

Krishna

Krishna (Querist)
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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?