Ethics Accountings Question

Mr Arty works for Smile Accounting Firm as a senior accountant. Currently, he is doing a review of rental property compliance testing of rental recipts and expenses fo the property owned by the client. He determines that the staff accontants tested only two tenants per property, instead od 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 magener did approach the client, who stated that she needed of the two properties. The manager remind Artry that no problems were found from testing on the properties, in past years the workpaper called for just two properties to be reviewed, the firm has never had any acconting issues respect to the client, and he is confident the tesiting is sufficient . Explain the relationship between the mangers explanation and the judment tendencies?