Above Question is regarding signing of Audit Report in absence of Engagement partner… I think answer may be option (b) ….please clarify.
as per ca act 1949 any partner can sign on behalf of firm
but as per SA 220, if there is change in partner it should be first reviewed by new partner and then it should be signed
question is silent regarding whether review work was done or not
a is not correct as there is no concept of report being invalid, there is concept of professional misconduct
b prestigious etc doesnt matter, its not valid basis of decision making, so b also seems incorrect
c is correct assuming review was done
d there is no concept of clarity of responsibility so it is incorrect
so analysing reasons given in option is also important