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Auditor responsibility

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Auditor responsibility

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 8, 2021 at 11:21 pm #620096
    Nercia@1234
    Participant
    • Topics: 21
    • Replies: 22
    • ☆

    Hello.
    Is there a difference between audit manager , audit supervisor, audit Senior and audit engagement partner.
    If there is what are their responsibilities

    May 9, 2021 at 7:30 am #620105
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    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.

    May 10, 2021 at 8:37 am #620194
    Nercia@1234
    Participant
    • Topics: 21
    • Replies: 22
    • ☆

    Thank you so much..

    May 10, 2021 at 10:55 am #620203
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    You’re welcome!

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