audit partner

*†Partner—Any individual with authority to bind the firm with respect to the
performance of a professional services engagement.

The term audit partner refers to a person who is a member of the audit engagement team (who has responsibility for decision-making on significant auditing, accounting, and reporting matters that affect the financial statements or who maintains regular contact with management and the audit committee.

An audit partner includes the lead and concurring partners, who assist the client, who consult with others on the audit engagement team during the audit, review, or attestation engagement regarding technical or industry-specific issues, transactions, or events. An audit partner is someone who brings insights to the audit team as a result of his or her experience.