Master ACCA F8 Audit & Assurance 2025 – Ace It with Confidence and Style!

When management requests that an auditor not seek confirmation, the appropriate course of action is to consider the validity of the request. This approach entails evaluating the reasons behind management's request and determining whether there are valid justifications for not obtaining confirmations.

In audit practice, obtaining confirmations, particularly for receivables, payables, and cash balances, is an important substantive procedure that provides direct evidence from third parties. If management objects to this procedure, the auditor should assess the implications of such a request on the overall audit strategy, the potential risks involved, and whether alternative audit procedures could provide sufficient appropriate evidence to support the financial statements.

By weighing the validity of the request, the auditor maintains professional skepticism and ensures that audit integrity is upheld. If the request appears unjustified, the auditor may need to insist on performing the confirmation procedure or consider the need to document the rationale for any deviation from standard auditing practices.

This careful consideration is in line with the ethical and professional standards required of auditors, ensuring that all decisions are made with due diligence and consideration of the audit's objectives.