“If you aren't rock solid that you want to go into fraud detection for your career, go assurance. Goals to make it to manager or partner are moot as someone who hasn't worked a day in the firm yet, but assurance offers more flexibility later on than fraud would, though niches can definitely work if you play it right.”
I agree with this direction. Unless you think fraud/dispute litigation is the area you want (or if you interned and have actually been in the environment for a few months), audit is the “safer” way to go because it's easier to move into different things… maybe even fraud/litigation if you decide later that is actually what you want.
It's honestly just too soon to even have partnership on your radar. It's just noise in your decision process. Looking out 5 years is difficult enough, so start with that.
FYI, most partners who I had a personal relationship with all told me the same thing… they did not think they would stay until partnership, but found that each time they looked outside the firm, nothing came up that was more intriguing than what they already had. Fast forward 10 years and they are senior managers and started getting specific feedback to make a run for partner, and then they got voted in within a few more years.