While completing a test of controls, James appropriately cleared two minor exceptions by examining supporting documents. The client will need to do some serious digging to find the documents to resolve a third, similar, exception and wants to know if James really needs the documents. James asks the in$-$charge senior who decides it was probably not a serious potential problem and tells James to sign off to clear the third exception without examining the underlying documents.

Is this an ethical challenge, why or why not? Who are the stakeholders? What are the potential consequences? What should James do$?$