Status of a auditor

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Sonali Sinha (Querist)
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05 September 2013 The situation is an auditor is appointed by a company in his/her individual status.By the time of signing the audit report his/her firm is registered with a firm name.In which status (individual/firm) he/she should sign the audit report.

CA Vijeta Verma

CA Vijeta Verma (Expert)
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05 September 2013 in the same capacity in which the auditor has accepted the audit.
If at the time of accepting audit ,auditor was working as an individual(proprietor) then audit was assigned to him in that capacity only. not as a partner of the firm

Ajay Mishra

Ajay Mishra (Expert)
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05 September 2013 Hi

First of all, he check appointment letter in which what is mentioned. Thereafter he check Form-23b in which what he have mentioned.

The detail mentioned in Form-23B should be mentioned in Audit Report and in that capacity he will sign.

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