AU-C Section 220.17: Engagement Partner Direction, Supervision, and Performance

AU-C Section 220.17 says:

"The engagement partner should take responsibility for the following:

• The direction, supervision, and performance of the audit engagement in compliance with professional standards, applicable legal and regulatory requirements, and the firm's policies and procedures (Ref: par. .A12–.A14 and .A19)
•  The auditor's report being appropriate in the circumstances"

The engagement partner should inform the engagement team about their responsibilities to comply with relevant ethical requirements and plan and perform the audit with professional skepticism, as required by AU-C Section 200.

A discussion with the engagement team should involve:

• The objectives of the work to be performed
•  The nature of the entity's business
•  Risk-related issues
•  Problems that may arise
•  The detailed approach to the performance of the engagement

Supervision of the engagement team should include the following:

•  Tracking the progress of the audit engagement
•  Considering the competence and capabilities of individual members
  of the engagement team
• Addressing significant findings or issues arising during the audit
  engagement
• Identifying matters for consultation or consideration by qualified
  engagement team members during the audit engagement 

https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00220.pdf