the auditor

Claim that the company or companies that do business amounting to hundreds of millions of rands cannot say who the auditor is or where to find the financial statements is indefensible.

“he is straining to defend an indefensible proposition that there is nobody in the company or in any of these companies which do business in the amount of hundreds of millions of rands who can say who the auditor is or where to find the financial statements”

The paragraph about the electronic signature does not say the auditor merely rubber-stamped the documents; appending the electronic signature was just one activity among others.

“That paragraph does not say that is all she did. It says that one of the things she did is that she appended an electronic signature. But that is not all she did.”