If it is signed by the compiler, it means that you compiled it and others will review you.

If you sign at the auditor, there will be a big problem.

You don't want to sign the financial statements at the end, because signing the financial statements means being responsible for financial information, which will involve tax inspection and other issues.

By the way, as an intern in this company, whether you sign a contract or not, you have formed a labor-employment relationship, and your obligations will not be reduced because you don't sign a contract. It will really affect your rights.