Audit engagement partner
The engagement partner is the partner or other individual responsible for the engagement and its performance, and for the report issued on behalf of the firm. The partner has overall responsibility for managing and achieving quality on the audit engagement.
Worked example
The engagement partner ensures the team receives direction, supervision and review appropriate to the risks.
Common mistake
Delegating tasks to team members or an engagement quality reviewer does not transfer the partner’s overall responsibilities.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |