I'm doing a student led discussion on Auditor/Management Negotiations over Finacial Statement Items, and I've been asked to get input from professionals or knowledgeable persons within the auditing industry. I am greatly looking forward to your response on the following topic. Thanks, I really apreciate any comments you can provide me with.

Issue: Auditor& Client-Management Negotiations about Financial Statement Items. Explain and defend the differing views under which auditors should negotiate with client management to determine or co-compose financial statement amounts and disclosures. If you believe there are conditions under which auditors should negotiate with client management, provide and defend your views about the negotiation stategies auditors ought to employ or avoid.