Responsibility of each person

I have not come across the term ‘audit director’ before, but it probably applies to firms that are limited companies not partnerships. In which case, audit partner and audit director are essentially equivalent and carry ultimate responsibility for ‘signing off’ an audit report.

The rest of your list is in the correct order.

Senior managers organise the audits of a group of clients and team of staff. Each audit will normally have an audit manager in charge who will send appropriate teams to each audit. The audit manager will review the work carried out by the audit teams.

A supervisor will look after a team of auditors when at the client gathering audit evidence. The supervisor will do some of the trickier work and will reviewing what others in the team do. Senior associates have probably been with the firm a fw years and are more skilled than juniors who might just have joined.