Why is it advisable for the auditor to discuss disagreements with their manager?

Discussing disagreements with the manager is advisable primarily to avoid weakening relationships with the auditee. When an auditor encounters a disagreement during the audit process, addressing it directly with their manager allows for a constructive dialogue. This conversation can help in gaining insights and perspectives that may not have been considered, ultimately fostering a collaborative approach towards resolution.

Maintaining a positive relationship with the auditee is essential for several reasons. It promotes open communication, encourages transparency, and can lead to more accurate and reliable findings. Disagreements, when not managed well, can lead to defensiveness or adversarial situations that compromise the integrity of the audit process and the auditee's willingness to cooperate. Therefore, discussing these disagreements with a manager helps to navigate the situation delicately, ensuring that any conflicts are resolved amicably and effectively.

In contrast, although escalating issues to senior management, obtaining feedback on personal performance, and ensuring compliance with auditing standards are all important aspects of the auditing process, they do not primarily focus on the relational dynamics between the auditor and the auditee. It's crucial to prioritize maintaining strong relationships to facilitate an effective audit process.