Alternative Audit Report
Accounting World Records - World's Worst

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To: the Management, Editorial Team, Random Visitors
The Worldwide Web

We have (reluctantly) audited the home page and related humorous statements, slogans, jokes, quotes and gifts (the "site") of for the year ended xxxxxx.

Last year's Suspense analysis arrives at

The site is the responsibility of the website's overworked and underpaid editor and management. Our responsibility is to turn up, tick a few things and express an opinion on the site based on our audit.

We conducted our audit in accordance with admittedly-not-quite generally accepted auditing standards.

Those standards require that we:

  • turn up once a year

  • get shoved into that cold, pokey, lightless little room in the basement with no phone, printer or copier, miles away from where all the people we need to speak to work and 12 floors from the nearest decent snacks vending machine

  • repeatedly jam the client's photocopier

  • send this year's audit junior off to find the same manager in the same office and ask the same questions and be given the same unfathomable answers as last year's

  • lose our client's purchase invoices and arch lever files

  • on the last day get in early only to find the manager who's got all the answers is out sick

  • are asked to process a whole shed load of material adjustments 1 hour before the audit is supposed to finish

  • gasp in horror as our originally-seemed-we-could-finish-a-week-early-and-have-a-jolly budget vapourises into thin air

  • send the same audit junior off again....

  • loiter in the corridors on our last day on site and bully semi-plausible explanations out of random passers by.

We believe that - given the above - our audit provides a reasonable basis for our opinion. Is that a problem?!

In our opinion the site referred to above is funnier than IFRS 8 - Operating Segments - as of xxxxxx. Happy?!

Tickett, Fileit and Billett
Certified and Sectioned Auditors and Accountants
Ye Olde Calculator Cottage
United Kingdom

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