A chartered accountant, auditing a manufacturing plant, spots a worker carrying a wheelbarrow covered with a cloth. The auditor is certain something is fishy . He asks the security to check the wheelbarrow.
Many surprise checks notwithstanding, the security finds nothing. On the last day of audit the auditor goes to the worker and asks, “All right, I give up. I know you are taking something. I cannot prove it. I do not want to pursue it. I just want to know what you are stealing.”
Pat reply`s, ‘Wheelbarrows.”
Lesson: While auditing, expect the unexpected.
Regards
BAlu
CAclubindia
