Signing of Audit Reports :

Section 145 of the Companies Act 2013, provides that the person appointed as an auditor of the company shall
sign the auditor’s report or sign or certify any other document of the company.

It also provides that the qualifications, observations or comments on financial transactions or matters, which have any adverse effect on the functioning of the company mentioned in the auditor’s report shall be read before the company in general meeting and shall be open to inspection by any member of the company.