How can an auditor best manage the relationship with an auditee during a disagreement?

Engaging in open communication and discussion is critical for managing the relationship between an auditor and an auditee, particularly during a disagreement. This approach fosters a collaborative environment where both parties can express their viewpoints, share concerns, and work together toward understanding and resolution. Open communication helps to build trust and respect, making it easier to navigate conflicts while maintaining a professional relationship.

By discussing the issues at hand, the auditor can clarify misunderstandings and ensure that the auditee feels heard. This can lead to more productive outcomes, as both the auditor and the auditee can reach consensus more effectively when they openly share their perspectives.

In contrast, escalating issues to higher management without attempting to resolve them collaboratively might create a sense of hostility and defensiveness, which can damage the working relationship between the auditor and the auditee. Minimizing documentation of disagreements undermines transparency and accountability, while ignoring the auditee's concerns completely fails to address the root of the issue, likely exacerbating the discord.