Контекст:

The auditor’s signature is either in the name of the audit firm, the personal name
of the auditor or both, as appropriate for the particular jurisdiction. In addition to
the auditor’s signature, in certain jurisdictions, the auditor may be required to
declare the auditor’s professional accountancy designation or the fact that the
auditor or firm, as appropriate, has been recognized by the appropriate licensing
authority in that jurisdiction.

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