Originally Posted by Unregistered

I resigned.

Partner wants low budget cost (time) and high profit margin

Partner wants use least manpower to complete an audit engagement

This means originally 3 person do become 1 person do.

This means partner wants high profits margin.

Partner also afraid my salary eat into his profits.

Since you like high profits margin, nevermind ...I resigned as a cost to you.

You can do audit engagement yourself.