Stamping Requirements for an Auditor

yes it is obligatory on the part of the statutory auditor to affix the round seal of the firm/proprietorship  as the case may be... on the report

Although SA 700 (AAS 28) "The Auditor's Report on Financial Statements" is silent about affixing the Auditor's Rubber Stamp on the Auditor's Report, it is affixed as a matter of precaution & custom only. Clause 28 "Auditor's Signature" of SA 700 requires that The Report should be signed by the Auditor in his personal name. The Partner or Proprietor as the case may be, signing the Audit Report also needs to mention his Membership No. given by ICAI. This is the only requirement under SA 700 it doesnt talk about affixing Rubber Stamp.