474. Signature of auditor's report

Past version: effective from 21/10/2015 - 20/10/2015
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(1) The auditor's report must state the name of the auditor and be signed and dated.
(2) Where the auditor is an individual, the report must be signed by him.
(3) Where the auditor is a firm, the report must be signed by the senior auditor in his own name, for and on behalf of the auditor.