I have made many mistakes in my life. Choosing CA was the first. I regretted that for a while. Then, I got married. That was the second one that I regretted for quite a long time. The third one was to bring home a wife who was not CA. That one, I will regret for my whole life.
Our lives move in quite opposite directions. I plan my activities well ahead as per the requirements of ISA 300. She hates planning. We both are proud of ourselves. I am proud to be an auditor. She is proud
not to be one. She says that I am an idiot while I believe that I am an auditor. She doesn't believe there is a difference.
At the end of each day, she writes
her feelings in a notebook. She calls it a diary. I too write my findings. I call it observation sheet.
her feelings in a notebook. She calls it a diary. I too write my findings. I call it observation sheet.
I am an auditor. She is a housewife. We both perform our jobs well. I earn as much as I can and she spends as much as she can. Although she doesn't always spend much. Some months, she spends all my earnings, some months more.
Considering her parlor and cosmetic expenses as material as per ISA 320, I ask for the breakups of such expenses. She doesn't take it well and use the pure ‘financial’ word in a relationship one.
Last week, she went out shopping with her friends, leaving behind a written note on the table. She became furious when I called her friend for the cross verification. I explained to her that as per requirements of ISA-500 & 505, I cannot solely rely on internally generated documents, and in this particular scenario, external confirmation was necessary to obtain sufficient and appropriate audit evidence. I remember I was explaining the significance of third party confirmations before I went blank. I count that as scope limitation.
She doesn’t understand professional skepticism. She gets mad when I ask for collaborative evidence. She thinks I have trust issues. She also doesn't understand the matching concept well. She brings the previous period’s arguments in current period.
For performing procedures, I am more inclined towards TODs as compared to Analytical Procedures after an ill-fated accident at home. I mistakenly calculated the analytical relationship between food expense of the house and her weight. It was direct. Not only the relationship, but also the hit. Anyhow, I enjoyed my one week rest.
I think of myself as a romantic person as well as professional. As per ISA-500, written evidence is more reliable than oral. Yet she hates it when, during a conversation, I write “I Love You” instead of saying it. She doesn't count this as a romantic gesture.
Following the historical cost principle, I have capitalized the marriage cost and amortize it over useful life. The analytical relationship between her pre-wedding and post-wedding behavior identified some risks that were previously unidentified, indicating possible impairment. She doesn't believe that and blames me. I don’t mind. It’s the only game she plays well.
Few months back, I gave her an adverse opinion on her cooking as the effects were both material and pervasive. I still feel the “pervasiveness” in my back sometimes.
Similarly, one night when she was getting ready, after trying literally all of her dresses, she asked my opinion, for the millionth time, about how she was looking. Due to inability, I disclaimed an opinion. Till this day, I blame ISA-705 for the bruise on my arm.
She has very high opinions of her relatives. That’s why, of all the ISAs, the one I am dead afraid of implementing at home is ISA-550. The consequences, I’ll leave to your imagination.
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