The auditor's dream
The auditor’s dream
Keywords:Attitudes, Auditors, Business performance My firm now targets business risk.Our spectrum’s less selective.An expert system on a diskHelps me to be objective.The board and I are synthesized.Our interests are collective.I see the company through their eyes.Thank goodness I’m objective.My attitude towards these guysIs, I admit, protective.But do not fear a compromise.I’m trained to think “objective”.This new approach, I think you’ll findIs in no way defective.I’m independent in my mindTherefore, can stay objective.While working with my audit team(Appearance is deceptive)I dozed, and had a nasty dreamThat cast doubt on “objective”.It was the main board meeting dayFull turnout, irrespective.I’d something that I had to sayAnd that was my objective.“You cannot recognise this brandThe value’s too subjective.I’m sure that you will understandI have to stay objective.”“Don’t make me laugh”, says the FD.“D’you think you’re a detective?Remember we’re your biggest feeAnd rethink this ”objective”.”My senior partner starts to shoutThe room fills with invective.“You lose this client, boy, you’re out.”What chance to stay objective?“Although I bear you no ill-willWe can’t be too protective.In this firm we eat what we killSo make that yourobjective.”I woke up in a crumpled stateLike Peter Falk’s detective.The way we and our clients relate,How can we be objective?So auditors take this to heart:We need a new perspective.If we don’t keep these two apartIt’s “au revoir objective”.
William HenryDivision of Accounting and Finance, Glasgow Caledonian University, Glasgow, UK
