Auditor responsibility

See here for difference between an audit partner and engagement partner https://opentuition.com/topic/audit-partner-and-engagement-partner The hierarchy of reporting responsibilities is generally: Partner (at the top) Manager Supervisor Senior Junior/trainee How many levels are needed depends on how "big" an audit client is - in terms of what an audit demands. So for example, I have been a "senior" on an a very small audit, reporting directly to a partner - with no need for any other staff members. Apart from the key roles whose responsibilities are described in ISAs, there are no standard responsibilities for the other roles - the levels of seniority are determined by the firms policy. So a new hire will be a junior/trainee - who might be promoted to senior after 2 years, say, when they have sufficient experience to have juniors reporting to them. Then a supervisor might have to be qualified (i.e. passed all their exams) - and a manager might have to have a minimum # of years experience after qualification.

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