When a client disagrees with the auditor's initial assessment of a finding's risk exposure, the auditor should do all of the following except: Challenge the client's competence to perform their job. Ask a peer or superior to evaluate the precision of the language used, as well as the tone, to describe the issue and the risk exposure to ensure the auditor's conclusion is clear. Listen to the client explain the basis for their position. Consider the existence and impact of compensating controls