Who is responsible for a discrepancy in the disclosure of Accounting policies in the Audited Accounts?(1) Auditor(2)Accounts Head (3)Management

It is purely responsibilities of the Management 

Primarily the management is responsible for such incident, then depending upon the organizational & hirerarchy  structure, account head is also responsible for such act.

 

Management of the Company is responsible for the preparation, presentation and integrity of the Company's financial statements as well as the Company's financial reporting process, accounting policies, internal accounting controls and disclosure controls and procedures.

The primary responsiblity of the preparation and true and fair presentation of F/S lies with management of the Co.

3 - management

Responsbillity of management

Management is generally held responsible for producing accounts of the company including accounting policies. The management may in turn held the accounting head as accountable depending on the organizational structure and delegations.

first is the management who adopted the accounting policy , and second the accounts head who must be aware of the validity and congruence of the all of accounting policies with IFRS .

It is Management responsibility, but auditor must report it if they fail to report discrepancies they are also responsible.