Auditor na peria Appatucker huh?

Paavappatta Pannayaru has surplus funds but no time to manage things. So he gave some money to kradhagan kanakku pillai to buy one panni pannai and maintain it. After a year that kanakku is saying that he made a profit of ambathu kasu only through that panni pannai, and showing a Yeskay ruled 96 pages notebook as proof.

Recently that kanakku pillai has bought one Apple iphone 4G and more shockingly 5 kgs of onion for his son appulu’s kaadhu kuthu function! Pannayaru is still using a Nokia 1100 and roaming around giving missed calls to Airtel customer care.

So now Pannayaru is having kuru kuru look on the Van Heusen shirt of kanakku and asking “amma sathiyama ambathu kasu than labama?” Kanakku is promising on his sethu pona paati and her vethala dabba. But Pannayaru is still having doubts.

Now there is one Appatucker in the village. His theerpu giving capacity is approved by a body of Appatuckers. Pannayaru is asking that Appatacker to check, whether what the kanakku says is “Amma sathiyam” or not. Appatacker checks the Yeskay notebook through his allakais and after some thala soriyals found out the following thundu beedi infos.

“Kanakku 5^th std  laye  kanakku la  fail  nu  Saroja  miss  sonnanga.  Ivan  pullayoda  school  kanakka  ellam panni pannai note  la  eludhi  loss  nu soldran  rascal ! Amman koil koozhu nu kanakku ezhuthi,  50 thousand aataya pottu, iphone vaangitaan kradhagan. Aatha enna iphone laya pesudhu?”

Terms defined:

• Pannayaru- Shareholder
• Panni pannai- Company
• Kanakku – Management
• Appatucker – Auditor
• Allakkais – Audit Assistants
• Body of Appatuckers – Institute
• Amma sathiyam – Audit assurance
• Yeskay 96 page notebook – Books of accounts
• Thala soriyal fees – Audit fees
• Thundu beedi infos – Audit evidence
• Saroja miss’s statement – External evidence
• Appatucker’s theerpu- Audit opinion
• Kuru kuru look on Yeskay note- Professional Skeptism

Appatucker’s Theerpu

To Pannayaru,

The preparation of and presentation of Yeskay 60 page notebook is the primary responsibility of kanakku and we are here to just express our theerpu. Our theerpu is based on and subject to the thundu seetugal provided by the kanakku. This theerpu also include a statement on matters specified by YARO 2003. The kanakku has maintained the  kanakku as per his 5^th Standard, whereas it needs to be maintained as per Accounting Standards. Hence we are qualifying the report since he’s not qualified.

Conclusion:

Auditor na peria Appatucker dhanda! Enna da pannuveenga?

P.S: If any person feels offended or agitated by this blog, meet me in person. Kaal la vizhundu eppadi kathararen nu mattum paarunga!

Future Appatucker,
Arun Ram.