When a difference of opinion concerning the treatment of accounting or auditing matters, related to a specific part of an audit, comes up between a staff auditor and the audit manager responsible for the engagement, the staff auditor may ask to be disassociated from the solution to the matter. The audit working papers would probably o not mention anything about the manner since it is internal to the firm O state the staff auditor is totally dissociated from responsibility in relation to the auditor's opinion o display the added work required due to the disagreement in this case O document the staff auditor's view of the situation and the way in which the difference was resolved