Even without the signature of the accountant, the court can confirm the authenticity and legality of the audit report by other means such as stamping. An audit report is a professional opinion issued by an auditor or an audit firm on the authenticity and compliance of the audited entity's financial statements. The validity of the audit report lies not only in whether it is signed by an accountant, but more importantly, whether its content and quality meet the relevant audit standards and norms. Therefore, even if the audit report is not signed by an accountant, as long as its content and quality meet the relevant regulations, the court can still accept it.