AQI13 – Understanding Technical Resources: Partner (Ratio)

The engagement partner to technical partner ratio offers insights into the availability of technical support for engagement partners within an audit firm. Let’s explore the description, interpretation, and IRBA Code considerations regarding Technical Resources: Partner (Ratio).


Technical Resources: Partner (Ratio) represents the ratio of engagement partners to technical partners within the audit firm.


This ratio indicates the level of access engagement partners have to technical expertise and support.

How to Interpret the Audit Quality Indicators (AQI)

Higher Ratios

A higher ratio implies that each technical partner serves more engagement partners, potentially indicating limited access to technical resources for engagement partners. In contrast, a lower ratio suggests greater access to technical expertise.

IRBA Code Considerations

Professional Competence and Due Care

The IRBA Code emphasises the importance of maintaining professional knowledge and skill at the required level and acting diligently in accordance with applicable standards. Access to technical expertise ensures competent professional service delivery.
Need for Technical Expertise: Engaging with technical experts and consulting on technical or industry-specific issues is essential for exercising professional judgment effectively and addressing threats to compliance with fundamental principles.

Analysing Technical Resources: Partner (Ratio) provides insights into the availability of technical support within the audit firm and its impact on audit quality and decision-making processes.

As audit professionals, it’s crucial to ensure access to adequate technical resources, maintain professional competence, and uphold the highest standards of diligence and professionalism.

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