The external auditors during their audit often identify errors that require adjusting entries which need to be recorded in the client's financial statements in order to issue a clean audit opinion. Before those entries are recorded, they must be approved by

Client management, because client management is $100\%$ responsible for the financial statements.

The audit manager, because the audit team is responsible for the audited financial statements.

The engagement partner, because the engagement partner signs the management representation letter.

The engagement quality review partner, because he is responsible for tracking all adjusting entries identified by the audit firm.