Look,” said the senior partner, “who's to say for sure what that inventory is worth? just forget about it. besides, we can get it to do more write-offs next year. if i listened to you, there would be no next year; the company would be cut off from its creditors and out of business.” do you agree with sam or the senior partner? defend your position. should auditors consider the impact of their opinions on clients? a negative opinion can sometimes destroy a company.