Audit assistants should be allowed to document situations during the audit where they disagreed with a conclusion made by their superior(s) involving a significant audit matter.

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Audit assistants should be encouraged to document their disagreements regarding significant audit matters as it is important for the audit team to consider all possible perspectives and to ensure that the audit opinion is supported by sufficient and appropriate evidence. It also helps in maintaining accountability and transparency in the audit process. However, it is important for the assistant to do so in a respectful and professional manner and to follow the firm's policies and procedures regarding documentation and communication.

Audit Assistants Should Be Allowed to Document Situations During the Audit