Janice, of course an auditor signs off on his own audit! That is not how it works! It would be a matter of the two parties agreeing about what the predecessor auditor would provide to the new auditor as far as "WORKING PAPERS" and other information. You should thoroughly read what MikeCr has provided from the PCAOB. It is up to the auditors and the company to come to an agreement in writing as to how the entire process will be handled.