The engagement partner shall be satisfied that appropriate procedures for the acceptance and continuance of client relationships and audit engagements have been followed, and shall determine that the conclusions reached in this regard are appropriate. When the engagement partner obtains information that could cause the firm to refuse the audit engagement if the information was available earlier, the engagement partner must communicate that information immediately to the firm, so that the firm and the engagement partner can take the necessary action. (Ref. Para. A10)
The engagement partner shall be satisfied that the engagement team, and any auditor’s experts who are not part of the engagement team, collectively have the appropriate competence and capabilities to: (a) Perform the audit engagement in accordance with professional standards and applicable laws and regulations; and (b) Enabling the issuance of an appropriate auditor’s report in the circumstances. (Ref: Para. A11-A13)

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