I started my audit career in 1990.

My first serious audit training was not audit
Not accounting standard.
Not audit software.

It was “proofreading” audited financial statements until my eyes also wanted to resign.

In those days, we called it “calling over” or “reading back.”

I bet many young auditors today may not even hear this term before.

Now everything is PDF.
Everything can compare version.
Everything has software.

Last time, no such thing.

Financial statements were typed.
Yes, typed by typist.
Then printed.
Then passed to junior auditors like us.

Our job was very simple.
Check everything.
Not some things.
Everything.

One junior would read aloud.
Another junior would check with red pen and ruler.

Page by page.
Line by line.
Word by word.
Number by number.
Comma by comma.

Even one sentence also had a method.

One junior would read:

“The directors are responsible for the preparation of the financial statements that give a true and fair view.”

The other junior would check every word slowly.

“The” correct.
“directors” got “s” or not.
“are responsible” correct or not.
“preparation” spelling correct or not.
“financial statements” singular or plural.
“true and fair view” missing any word or not.

Then only can say:
“Checked.”

Sounds crazy, right?
But that was how we worked.

After one hour, the mouth became dry.
After two hours, the eyes became blur.
More than two hours, the souls leave body.

But we still had to continue.

Because proofreading was not only checking spelling.

We had to check whether the typed accounts agreed to the approved draft.

Whether the figures agreed to the lead schedules.
Whether the comparatives agreed to last year’s signed accounts.
Whether the note numbers were correct.
Whether the casts and cross-casts were correct.
Whether the balance sheet really balanced.

In the 90s, proofreading was audit kung fu.
Believe it is the work qualified for ACCA the Practical Experience Requirement (PER)!

Only two juniors sitting under fluorescent light at 4pm.
One reading until no voice.
One checking until no soul.

That was how we learned audit quality.
But from red pen, ruler, and fear of partner’s face.

Looking back, I am thankful.
Proofreading trained my eyes.
It trained my patience.
It trained my respect for small details.

Sometimes, it starts from very boring things nobody likes to do.

One number.
One comma.
One note.
One bracket.
One word.

Today we call it quality control. Last time, we called it kena check properly before partner throw back.