‘Arun! You are going to Unlimited India Pvt Ltd. in 2 days’ auditor declared. Arun is about to complete his first year of apprenticeship training in a medium sized auditor office, Hari Siva and co. Though the client’s name made him chuckle, he got excited. After all this is his first audit which he is going to handle on his own. Also he got fed up preparing Income Tax Returns of pensioners with National Saving Certificates in office.
‘Book your tickets now itself to Thiruvannamalai.’ Auditor continued. ‘You can take one junior with you.’
Though the firm is medium sized, it lodged nearly 47 articled assistants a.k.a cheap labors. Few of them are straight from school giving a mild Child labor feel and are still fighting for rubber capped pencils. So selecting one available labor is a Himalayan task. Arun ran through the attendance register and selected one least irritating pencil fighter and also booked AC sleeper bus tickets.
The next two days Arun prepared for the audit like CA final exam. This is his chance to prove. He vowed to show professionalism in planning and delivery. He promptly went through the last year files, made notes and saved client’s number on his mobile. So far, he got bored of ticking vouchers as directed by seniors and having leftovers of lunch ordered by them. Time for some fresh food!
He always told himself that, he can format excel sheets better than his seniors. But this is his time to demonstrate and prove to the world. He took hard copies of previous years’ working papers, sent soft files to his own mail id and also copied it in a pen drive. True professional! History awaits this long patiently to witness the chronicles of a great auditor to unfold.
He instructed the junior to take the necessities and his teddy bear toy and reach bus stand one hour before the scheduled departure. On his way to Thiruvannamalai, he was rehearsing his audit plans and lunch menus. They went straight to a client booked third class lodge and slept off putting legs over each other.
Next day morning, he woke up energetically, wished himself good luck, and used all toiletries available. He took an auto and reached office on time. The peon welcomed him ‘Auditor Sir’ and he gave back a pompous smile. He was asked to occupy a room which was made ready for audit purpose and was previously used for dumping dead bodies. He sat proudly opened his files and got ready for the show to begin.
Accountant kittu entered the room saying ‘Sorry sir! I am late.’ He looked at Arun and immediately his face filled with joy. ‘Dei Arunu! How are you da? How is amma?’ he spitted more betel leaves than words. Arun took a moment to realize that it was his Kittu uncle who is a distant brother of his mom’s cousin’s pet dog. Arun vexed his life and replied to meet him. Last time when he met this uncle he was given free lecture about Subhash Chandra Bose for 90 minutes. ‘Very fine uncle!’ he managed to say.
After that in the remaining course of audit, Kittu uncle treated Arun, how he treated the pencil fighter.