Audit sa 300

What does engagement partner and key members of engagement team means in relation to SA 300?

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Engagement partner would mean the auditor or the entity/the person standing on behalf......who become the persons for signing the audit engagement letter........

Key parties of Engagement would be the audit assistants, any other partners involved(who may or may not be signing the eng. doc.) yet will play a key role in the entire process of audit(or a part of it)......

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