Cs to sign financial statements

Signing of financial statements doesnt means auditing. Right to do Audit of financial statements is with CA only. CS signs in a capacity of secretary of that company. It his work. 

Board approval is needed for financial statements. their sign shows that the statements have been reviewd and apporved by the board.

So obtain sign of 1 MD or chairman, 1 Director, and secretary. then they are called as approved and not before that. 

Yes Board Approval must contain it

Thank you everyone for your views.