The signature and seal of the CPA audit show that the CPA has audited the finance of the competent company and confirmed it in the audit documents. The signature right of certified public accountants is the right of those who have obtained the certificate of certified public accountants and relevant professional qualifications to sign and seal the audit report. The audit report provided by the enterprise needs to be signed and sealed by two certified public accountants and stamped with the official seal of the accounting firm before it has legal effect.