Kim, Suyon - In: Risks : open access journal 9 (2021) 12, pp. 1-17
An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks … that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit … process. In detail, the partners establish an audit plan, determine the overall audit time, provide the audit input ratio of …