Ranger audits the hdfs files and folders for which there is policy to audit, other request falls back to HDFS acl. Audit folders in hdfs for ranger audits are owned by respective component's super user ( when enabling plugin it gets created accordingly) and it has necessary hdfs acl to create the audit logs. Hence there is no circular dependency on this to audit back all the audits written into HDFS.
As far as I know you can also start Ranger after HFDS is available, only thing while starting HDFS via Ambari, start service does checks which might take sometime before it come up, there is no relation to HDFS being Ranger's audit sink.