Attention auditors !

I HAVE A DOUBT IN TDS. !!!!

The assessee has failed to deduct tax, upon finding the default by the auditor the assessee is willing to rectify the mistake., Now as an Auditor What should I suggest the auditee ?

Further, If the deductee does not agree to remit the TDS component then what is the remedy available to Assessee in default ?

Does the Assessee has to pay from his pocket the non deducted TDS amount ?