engagement pertner?

Engagement partner is the partner in charge of the audit and the person who ultimately decides what type of audit report is appropriate and who will sign the audit report.

The engagement partner is responsible for the engagement and its performance. Accordingly, the engagement partner is responsible for proper supervision of the work of engagement team members and for compliance with Audit standards, including standards regarding using the work of specialists, other auditors, internal auditors, and others who are involved in testing controls. 

The engagement partner may seek assistance from appropriate engagement team members in fulfilling his or her responsibilities pursuant to this standard. Engagement team members who assist the engagement partner with supervision of the work of other engagement team members also should comply with the requirements in this standard with respect to the supervisory responsibilities assigned to them.