Order of coefficients is just a matter of convention, both transfer functions are basically equivalent, except for the characteristic a0 = 1 in the IIR z transfer function. Of course not all coefficients must be populated, IR has e.g. a1 - aN = 0. In other words, 01 is a subset of 02, IR can be seen as subset of IIR (feedback path eliminated).
Order of coefficients is just a matter of convention, both transfer functions are basically equivalent, except for the characteristic a0 = 1 in the IIR z transfer function. Of course not all coefficients must be populated, IR has e.g. a1 - aN = 0. In other words, 01 is a subset of 02, IR can be seen as subset of IIR (feedback path eliminated).