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3/ The term "engagement partner" has the same meaning as the phrases "auditor with final responsibility for the audit" in AU sec. 311, Planning and Supervision, and "practitioner-in-charge of an engagement" in PCAOB interim quality control standard QC sec. 40, The Personnel Management Element of a Firm's System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest Engagement . QC sec. 40 describes the competencies required of a practitioner-in-charge of an attest engagement.