Tommy O’Connell, Audit Senior

An audit senior and staff accountant have some similar and different roles when it comes

to an audit. The staff accountant does most of the “leg work” in an audit such as gathering

invoices and compiling everything needed for an audit. An audit senior is one that will review

the compiled documents and ensure that the work done by the staff accountant is done properly.

The two have a similarity, though, were they both have to audit specific things such as accounts

during the audit. However, the audit senior is typically assigned the more difficult accounts as

they are known to be more competent and able to review the accounts better. In my opinion, I

believe that the staff accountant role is more important because they are reliable for getting the

bulk of the work done during the early stages of the audit. If these are not done timely and

effectively, then the firm is likely to go over budget on their audits and would not be able to take

on many clients. On the other hand, the audit senior position is more stressful because they are

the ones who have to double check the work of the staff accountants and still do audit work such

as auditing complex accounts.

If I was Tommy, I would bring it up casually to the person who just told me that Carl

would be assigned with me on the audit that I have heard that he is likely not a good fit for this

type of audit because there are many complex accounts and the team needs to have cohesion. I

would indicate that it has been said that he does not work well with a team and that he only does

minimal amount of work without making sure that his work is done properly. I would request

that, if possible, there might need to be someone who is more adept to audits and works well

with a team to go on this audit with me. If the person