Behaviour questions: obstacles or difficulties have you ever faced in communicating your ideas to a manager?

I think the root of obstacles, if any, would be the interest from different position. M’s interest would be to minimize risks but our interest would be to do less procedures with a reasonable assurance.

And this affects our clients too because sometimes the higher quality of audit evidence or assurance level might be more troublesome for client to provide. For example, usually M concerns the collectability of AR above 2 years, and would ask client to provide appropriate supporting documents other than LOR. This might sometimes be troublesome to client because they don’t have either. And obviously the client would reject the request of impair all those balances. So sometimes we have to “guide” our client to either negotiate with their customers to provide a financial letter in which contains a detailed repayment plan or categorize them into similar groups and discuss their collectability.