Use of DSC for signing audit reports and certificates
The members of ICAI may use electronic signature for signing audit reports, all reports issued pursuant to any attestation engagement and certificates. However, the members need to ensure compliance with all the requirements relating to signature prescribed in the relevant law or regulation, Standards on Auditing and relevant announcements/ clarifications issued by ICAI on the matter including the requirement to mention UDIN.
Read here announcement by ICAI allowing members to sign audit report with DSC
https://resource.cdn.icai.org/59024aasb48128.pdf