Engagement partner is one who is going to sign report.
In definition they say one who is responsible for report, that means on how is going to sign the report.
The definition says Engagement partner as a CA who is responsible for its engagement….
Sir, the one who signs the audit report can be said as Engagement partner for sure. But as per partnership law, any act of any of the partner binds other partners too. So since other partners are also responsible for work performed by signing partner (i.e. responsible for that engagement), then, aren’t they also called as Engagement partner?
Partnership act binds in general for financial obligations. So if liability / loss arises because of anyone all will be responsible.
Now this is specific case of who will be responsible / answerable / accountable for quality of engagement and appropriateness of report, it will be signing partner not all partners. To include all partners is unfair, not logical and if they wanted to include everyone why them came up with different term as engagement partner they could have simply said partners.
Interpretations should be simple and logical, dont invest your time on petty matters. Watch all lectures and then make simple interpretations as explained in videos.