My senior manager decided an error was "immaterial," but based on my testing, I think it actually matters. Have you ever seen a close call like that and chosen not to escalate it? I respect this person and would prefer not to directly challenge their authority. What should I do?

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Posting as :
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I would ask “can you help me understand why this would be immaterial”? And in response you can also explain why you think it is. If you’re still not convinced you can respectfully elevate or document the senior managers response, that way you don’t carry the burden, ie you did everything you can

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Could you provide more details? Staff thinking managers are sweeping things under the rug is basically a right of passage. In 99% of cases, that’s not actually the case.

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there is no context here for us to decipher anything

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Is the error immaterial? You're not using accounting or auditing terms when you say you think it matters. What type of error is it and what type of testing identified the error?

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Assuming you are in audit and there is an audit difference. I also assume there is a nominal posting limit and materiality levels established for the audit. If those are correct, I would say follow the guidance to start. There is good advice above to talk to the sr mgr and reconcile points of view. If you talk and cannot reconcile, then you should elevate to the Partner.

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Never subordinate your judgment. There’s respectful ways to escalate it.

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Say “help me understand the logic for determining this is not a material issue so i can improve my understanding and judgement making ability”

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F it. Not your problem. Smoke a Doobie and enjoy life.

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You should have an overall materiality and a testing materiality and if the error is over the testing materiality, then it’s material. It’s really black and white.

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Right, I’d explain it as well, but I also remember distinctly as a staff thinking something was being explained away and disagreeing with it even though it was explained to me.

I suspect my staff think that when I do the same to them. My hunch is that’s also what’s going on here.

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Do you mind me asking, what level are you?

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Go with what your supervisor wants. They said its immaterial so then it is. Let it go. I know you want it perfect but thats not what youre doing. You're auditing not doing the books.

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Need more context as noted by others but unless its fraud or serious oversight let it go. Also if you want to learn why its off, first see if your senior manager is busy/this is an urgent project, if so do not ask about this issue now but ask 1-2 weeks later or after the project is done. Asking now will make him or her think you're being insubordinate even if its not your intention.

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