My doubt is some people say that , place of signature means for where u are signed report.
Like if a ca is in Mumbai at the time of signing then place of signature is Mumbai only even though Clint & CA firm is in hydHydera
SA 700 says it is city in which audit report is signed. Generally auditor signs his audit report in his audit office and sends it to client. So it is city in which auditor’s office is situated, place from where signing partner operates.
now question arises what if he has office in mumbai , signs in delhi and client is in kolkata, well lets not be hypothetical lets be practical as explained above it should be mumbai where he practices.