The relationship with actor and director is probably closer to theater, in that, when we record the dialogue, there is very little in the way of the creative collaboration - no cameras, lighting or even locations. Then, once we record, the post process is very similar to the post flow in filmmaking - editing, sound design, mixing, etc. At the end of the day, it's all about storytelling and honing in on a tone by developing a rhythm and structure that suits the storytelling.