ethics

sir what is this audit partnership means? is it same as a audit team?

audit team = engagement team. Engagement is a more general term, but audit team is fine. The audit partnership is the whole audit firm: the partners and the employees. An audit team is the particular members of the firm who are involved on a particular audit.

sir in safeguards for threats, it is usually said '' separate engagement team should be involved for this particular service' . so does it mean separate audit team of same audit firm is providing service? like in taxation service, as a safeguard it is said where services are provided separate teams must be used. is that separate team from same audit firm? if yes, then has audit firm right to provide such services?

Yes.