A shepherd & a C.A

A shepherd was looking after his flock of sheep from the side of a deserted road. Suddenly a brand new Porsche screeched to a halt.

A man dressed in an Armani suit, Cerutti shoes, Ray-Ban sunglasses, TAG-Heuer wrist-watch, and a Pierre Cardin tie gets out and asked the shepherd, ‘If I tell you the number of sheep in your flock, will you give me one of them?’

The shepherd looked at the young man and flock of grazing sheep to reply, ‘Okay.’ The young man parked his car, connected his laptop to the mobile-fax, entered a NASA Website, scanned the ground using his GPS, opened a database and 60 Excel tables filled with algorithms and pivoted tables.

He then printed out a 150-page report on his high-tech mini-printer, turned to the shepherd and said, ‘You have exactly 1,586 sheep.’ The shepherd cheered the young man, ‘That’s correct - you can have your sheep.’ The young man took one of the animals from the flock and dumped it in the back of his Porsche.

The shepherd looked at him and asked, ‘If I tell you the profession you are in, will you return my animal to me?’ The young man answered, ‘Yes, why not?’ The shepherd said, ‘You are an auditor.’ ‘How did you know?’ asked the young man. ‘Very simple’ answered the shepherd: “First - you came here without being wanted. Second - you charged me a fee to tell me something I already knew. Third - you did not understand anything about my business….....Now, can I have my dog back”