Essay on The Auditor

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Jack is terribly nervous about the possibility of becoming partner. He plays various scenarios through his head of the outcome. Will the outcome determine if he will be considered a success or a failure? He begins his commute to his office in the Merritt Plaza Building where he has an office overlooking the Bay. He anxiously checks his messages then approaches his department secretary, Marie, who jokingly informs him that he has no message from Mr. Barnes, the department partner. Jack then receives a page from Mr. Barnes executive assistant, Madeline Stovall. As he entered Mr. Quentin “The Bear” Barnes office, he was greeted with a smile and congratulatory handshake. His anxiety vanished as happiness overcame his body. With the great news came bad as Mr. Barnes informed him that his colleague and best friend Don Parnell did not make partner. He did not have the client base that Jack did and would not have been able to increase the volume that would be needed as a new partner. Jack worried how this would affect his relationship with his best friend as well as the relationship of their wives who were sorority sisters as well as friends. He returned to his office and called his wife to speak with Don who was nowhere to be found. He then went to congratulate Barbara Gillespie, the other new partner. Barbara and Jack ventured off to lunch to discuss their plans for a better firm. Barbara considered Jack to be her best friend in the office and confided in him with a story of sexual harassment from her own manager. After the day ended, Jack returned home to his wife Libby and their two children. After a luxurious night, he reminisced about his choices up to this point and how this promotion would affect his relationship with Don. Jack’s original dream was to be a professional golfer but that was snatched away after a car accident. He then pondered the idea of becoming a lawyer like his father. He decided that accounting was right for him after taking his first accounting course. After completing college, Jack begins at the firm on July 1. Jack begins to learn the Bears “Bearisms”. These include understanding the client and integrity of the work and that a CPA does for a client. The Bear emphasizes the firm is auditing the business and not the books. Jack encounters his first discovery of fraud and handles them properly. Jack learns how important social activities are within the firm. Through these social events he meets his wife on a blind date. He also learns the emphasis of professional skepticism. He also learns the importance of keeping up with hours worked so the clients are properly billed. He then brings up the busy season which includes working 76 hours in a room with no windows. The up or out system formally existed in within firms where if you were not promoted you would be asked to leave. This system has
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