Engagement team
Engagement team means auditors who are required to exercise significant judgment in the audit process and would include positions where the auditor was the person in charge of the fieldwork up through partner on the engagement [Law Insider].
Audit engagement team means all partners, principals, shareholders, and professional employees participating in an audit, review, or attestation engagement of an audit client, including audit partners and all persons who consult with others on the audit engagement team during the audit, review, or attestation engagement regarding technical or industry-specific Issues, trans-actions, or events [OFR, р.261].
Engagement team definition. Law Insider. Retrieved from: https://www.lawinsider.com/dictionary/engagement-team
OFR. (2010). Code of Federal Regulations. United States: The Ohio State University.