It all started when a junior staff passed me the audit planning file for review and approval.

Just another routine review, I thought. But this file caught my attention.

First thing I noticed: the year-end stock balance had increased dramatically—almost doubled! But when I glanced at the rental expenses, they were almost unchanged.

I turned to the Person-in-Charge (PIC).

“Hey, why is the stock suddenly so high?”

“Client said they bought more inventory, boss.”

“Hmm. So, stock doubled, but rental still the same? Where are they keeping all these goods? On their roof, is it?”

She paused, smiling awkwardly. “Err, didn’t think about that.”

“Never mind, just remember this—never take anything for granted,” I reminded her gently.

She nodded.

Then I flipped further and almost laughed out loud. “Eh, staff refreshments expenses are nearly as high as wages and salaries! You sure our client isn’t related to Google or what?”

She chuckled nervously. “Boss, they said they provide free snacks and drinks every day for their staff.”

“Wah, snacks everyday can almost match salary? Must be makan buffet daily lah!” I teased, making her blush slightly.

“Okay,” I said seriously again. “But did you verify these expenses properly? Supporting documents ada? Any unusual items?”

She hesitated, “We saw receipts…but didn’t check carefully.”

I leaned in, speaking softly but firmly. “This is exactly what skepticism means—asking questions even if things look normal on the surface. Does it make business sense?”

She nodded thoughtfully, scribbling notes furiously.

As auditors, our role isn’t just about checking numbers and ticking boxes. It’s about questioning if the numbers make sense.

Numbers tell a story, but our job is to ask if that story makes sense or if it’s a fairytale.

If the client genuinely doubled their stock, then we should see related expenses go up—rental, insurance, security.

If staff refreshments nearly match salaries, we should ask why. Maybe it’s valid—or maybe something funny is going on.

Lesson of the day for my junior?

Never stop asking “Why?”.