This
one is for all the accountants out there…
After
grumbling rather petulantly at an auditor the other day, I started wondering
when I started becoming so horrible to those poor little audit clerks who spend
their lives ticking one number to another. I'm sure I wasn't always this mean.
I
mean, I started my working life as one of them, so why is it that I now treat
them with such poor regard? I’m sure that when I started out in commerce (“the
other side”) I was actually kinda nice to them (to their faces anyway). Was it
because I had just left the auditing profession, so a sort of kinship still
existed? Or was it because I was still young and dumb? Or is it because
auditors are even dumber now than they were seven years ago?
Back in the day even the worst audit clerks I worked with knew how to roll
forward an equity reconciliation for a simple company. These days they can’t
even do that by themselves. Admittedly the auditor in question (who was already
in her second year at this big four firm) was probably an outlier in the IQ
stakes, but she was very sweet and very pretty and so the powers that be had
hired her, but accounting was perhaps the wrong career choice for her, bless
the poor girl.
More
recently, at a different company, I have had to explain the same thing to the
same auditor every day for three days in a row. Granted, it was slightly more
complex than merely adding up a couple of numbers, but she already had all the
information, AND last year’s explanation, as it is a recurring adjustment each
year. “But I explained that to you yesterday and sent you all the stuff
supporting it,” I said curtly, the “so now f*** off and look at it properly
before asking me stupid questions” part being left unsaid, except in tone.
Obviously this was too subtle, as she doggedly kept asking me the same thing, craftily, in
a different way until I sat with her and showed her which numbers to add,
without her understanding the underlying concept, I suspect. Which means the
same question from a different auditor next year, I presume. The life of an
accountant. Sigh…
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