<prompt> Translate the following text to EnglishWashiriki walikubaliana kwamba uhusiano wa upinzani kati ya mkaguzi na usimamizi haungekuwa mzuri kwa sababu ushirikiano wa usimamizi ni muhimu kwa ukaguzi mzuri na ufanisi.  <response>: Participants agreed that an adversarial relationship between the auditor and management would not be constructive in that the cooperation of management is critical to both an effective and efficient audit. 