The auditor-partner has the right to sign the audit report and bears full responsibility for conducting the audit.

The auditor-partner is required to instruct auditors and assistant auditors about their responsibilities and the objectives of the procedures they must perform, the activities of the audited entity, and potential accounting issues that may affect the essence, timing, and scope of the audit procedures.

The auditor-partner must continuously control and direct the work performed by subordinate auditors and assistant auditors during the audit process.

The auditor-partner and auditors with managerial functions consider the professional competence of assistant auditors who perform the work assigned to them when determining the degree of direction, oversight, and review of the work of each individual assistant.

Any engagement of work from an assistant must be carried out in such a way as to provide a rationale to ensure that the work is performed by qualified individuals with the level of professional competence necessary in the given circumstances.

The auditor-partner familiarizes assistants with the audit program and the direction of the audit.

During the audit review in practice, the performing manager has the following obligations:

1) To monitor the dynamics of the audit process to determine:

- whether the auditor assistant possesses the necessary knowledge and competence to perform their assignments;

- whether the work is being performed in accordance with the overall plan and audit program.

2) Discussing and reviewing important issues in the field of accounting and auditing that arise during the audit, by indicating their significance and making appropriate changes to the overall plan and audit program.

3) Establishing discrepancies and professional judgments among staff and determining the appropriate level of consultation.

The work performed by each audit assistant must be reviewed by personnel who have at least an equal level of competence to consider the following:

a) compliance for work with the relevant assignments;

b) whether all documents forming the work assignments and obtained results have been completed;

c) whether all significant audit points have been reflected in the audit findings;

d) whether the conclusions made correspond to the results of the performed work and confirm the audit opinion.

The following points need to be reviewed in a timely manner:

a) the overall audit plan and program;

b) the presence of inappropriate risk and control, including the results of control tests and modifications, if any, made in the overall audit plan and program in the evaluation results;

c) notification of control results obtained from performing substantive review procedures, and conclusions drawn based on them, including the results of consultations;

d) working papers, proposed audit adjustments, and the proposed audit report.