Attest engagement team definition
/What is an Attest Engagement Team?
An attest engagement team is comprised of those persons participating in an attest engagement, including those who perform quality reviews. Members of such a team are likely to include the engagement partner, audit manager, audit staff, quality reviewers, and selected contractors. There may also be any number of specialists who are experts in such areas as IT controls or asset valuations. Team members may come from any functional area of an audit firm, such as the audit, tax, and consulting groups.