Whichever country you're in (and I know the rules are similar in Australia), the profit a business makes as per its accounts, is not the same as the profit on which the business is taxed. The auditor does not agree the tax - that is a separate role.
A business may well "agree" (not a word I would use) its depreciation with its auditor but that has nothing to do with the tax man.
Cheers
Whirls