The International Standards on Auditing (ISAs) was officially adopted by the Institute of Chartered Accountants Ghana (hereafter referred to “The Institute”) in January 2012. All auditors are expected to apply the clarified ISAs in auditing their clients’ Financial Statements for the years ending on or after 31 December, 2012.
Subsequently, The Institute published a directive in the Daily Graphic in December 2012 on the signing of audit reports which stated:
“An audit report must:
State the name and practising certificate number of the responsible individual who was in charge of the audit and must be signed by this person in his own name and dated accordingly; and also
State the name and the licence number of the firm.” click here to download full document