An engagement partner takes overall responsibility for maintaining audit quality in an audit engagement in accordance with SA 220. What are his…

(a) Leadership responsibility of an engagement partner is to take responsibility for the overall quality on each audit engagement. The actions of the engagement partner and appropriate messages to the other members of the engagement team, in taking responsibility for the overall quality on each audit engagement, emphasise- (a) The importance to audit quality of: (i) Performing work that complies with professional regulatory and legal requirements (ii) Complying with the firm's quality control policies and procedures as applicable (iii) Issuing auditor's reports that are appropriate in the circumstances and (iv) The engagement team's ability to raise concerns without fear of reprisals. (b) The fact that quality is essential in performing audit engagements.