The document discusses audit leadership and management. It defines leadership as tasking, advising, and motivating an audit team, while management is supporting, planning, and monitoring an audit. Good leadership and management aim to work efficiently. Management requires supporting people, planning tasks and timelines, and monitoring progress. Leadership tasks include assigning work, providing advice, and motivating the team. The goal is for managers to understand their team members and utilize different approaches like management by objectives or agile management to effectively lead the audit.