14 . Mr . Arty works for Smile Accounting Firm as a senior accountant , Currently , he is doing a eview of rental property compliance testing of rental receipts and expenses of the property owned by the client . He determines that the staff accountants tested only two tenants per property , instead of the three required by the audit program based on materiality considerations , However , to request more information from the client would cause massive delays , and the manager on the engagement is pressing hard for the information now . The manager did approach the client who stated that she needed the report yesterday . " The manager reminds Arty that no problems were found from the testing of the two properties in past years the workpapers called for just two properties to be reviewed the firm has never had any accounting issues with respect to the client , and he is confident the testing is sufficient Explain the relationship between the manager's explanations and the judgment tendencies discussed in Chapter 4