Audit report of a co-op society

I came across an audit report of a cooperative society. Following are the observations on which I am looking for the opinion

1) Can Auditor sign the Audit report without mentioning the date of signing

2) Can he sign the audit report without it being cosigned by the Auditees

3) If cash balance certificate, bank balance certificate and other annexure  are not signed by anyone from the coop society management, Can he still sign the audit report 

Replies (2)
1. NO
2. YES
3. NO

Can you quote relevant Accounting Standard or rules so that I can initiate complaint for action with ICAI

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