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.

You’re welcome!