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Chapter 1 - Just a normal auditing trip

Chapter 1 - Just a normal auditing trip

As an auditor working at an accounting firm, you don’t often think about being in dangerous scenarios.  Far from being dangerous, the experience you’re likely to have is being annoyed by minor events.  Working for a couple of months at a large-size firm (GGP LLP.), I got the chance to audit a meat company where I had to look through the company’s inventory.  Going to the grocery store, the thought about how the meat arrived at the refrigerated doesn’t really come to mind.  It’s bloody, like really bloody, and uncomfortable while you’re wearing a nice decently priced suit while wearing bloody latex gloves.  Trying to write down the figures on the paper, which had a plastic protective cover, was pretty difficult as I tried not to get it covered in blood.  I’m sure the other guys on the team could have done a better job, but they thought it would be funny to send the noob.  Sometimes I think working at an accounting firm is just an extension of being a part of a fraternity, which I was also a part of during my undergrad and grad school years.

“Hey, babe! Did you pick up my suits from the drycleaners?!” I inquired to my fiance, Jill Lee.  

Pointing to a coat hanger Jill responded, “I just picked them up when I got back from the office.”  Jill was a graphics designer, working at a company that used CGI to create various images, videos, and parts of movies and games.

*2 years ago*

Jill and I met tutoring class provided by my university (go Eagles!), where I was tutoring students taking Introduction to Accounting (required by many majors, including accounting), as a graduate student.  Introduction to Accounting was a horror filled class, for many students who weren’t accounting majors.  The university we went to had a strong entrepreneurial presence, so it was required for many majors to understand accounting in the hopes they would start their own businesses.  I was helping this one guy understand the difference between cash and accrual basis, which guessing by his expression I was definitely losing him.  I thought to myself, “What’s so hard about it?  You’re just looking at a difference in timing and recognition.”  

As I was trying to not get aggravated, I happened to look at the desk of waiting students and saw a gorgeous brunette sitting there.  She was wearing a t-shirt with our school’s eagle mascot, in black and red coloring.  To be honest, it was probably a size too small, but who’s complaining?  With a thick textbook leaning on her backpack, I could tell she was in the Introduction to Individual Taxations class.  I remember having to carry that ten pound book everywhere, the first of many tax classes I had to take for both degrees.  From her facial expression, I saw that she was having a difficult time understanding the concepts.  To my luck, the tutoring session was set up where a bunch of students just show up and study, and if they have a question they can ask the tutor.  Patting the guy I was helping out on the back and giving him quick advice, I confidently walked over to the table where she was sitting.  

“Wow! I remember the joys of taking a tax class.” I, obviously, joked, trying to casually break the ice.  Seeing her look up, I offered out my hand and said, “Han.  I’m the accounting tutor for the day.  It looked like you were having some difficulties, so I thought I would come over and see if you needed any help?”

Giving me a smile, she also offered out her hand and replied, “Jill.  This is the last class I need to take, to finish out the business section of my degree.  I don’t understand why anyone would become an accounting major, and study more of this stuff.”  Jill ended it with a groan, probably thinking about all the stuff she had to study before the semester was over.

“Hey, it’s not all that bad after you get used to it.” I tried to persuade her, unsuccessfully.  Even I don’t really enjoy taking tax classes, considering I’m aiming for an auditing position.  

Rolling her eyes, clearly letting me know what she thought of my statement she asked, “What the hell is with all this stuff?  Why did they have to make it overly complicated?”  

I walked around the table and sat on the chair, next to her.  Looking at where she was at, I saw that she was on Chapter 4 - Gross Income: Concepts and Inclusions.  This chapter was all about the income portion of the tax equation, going over what determines income on the Federal Tax Form 1040.  

“So what are you having trouble understanding?” I gently asked her.  Slowing sliding into her personal space, trying to “get a better view” of the textbook.  

Sighing in frustration Jill pointed at the textbook saying, “I guess why gross income seems to be such a broad idea, like how am I going to remember all this stuff for the exam?  Like this definition, ‘Except as otherwise provided in this subtitle, gross income means all income from whatever source derived.’”

“Well they made it that broad, cause they [Congress] wanted to leave it to the judicial and administrative branches to thrash out the meaning of income.”  I casually explained to her, laughing from the glare she gave me from my oversimplified explanation.  

Not looking happy about being laughed at she plopped her head on the desk, looking like her brain had completely fried and was oozing out of her ear onto the grey desk surface.  The way her hair cascaded onto the desk made her look adorable.  

“Wait here for a second.” I told her, and after hearing her grunt I got up and walked over to the mini coffee stand.  Approaching the girl, working behind the counter, I ordered, “I’ll have two medium strawberry and banana smoothies.”  After hearing the girl give me the total, I quickly tapped my smartphone onto the NFC reader and walked over to the waiting counter.  Waiting for a minute, or so, two clear cups with straws was placed and after grabbing them I headed back over to Jill, who still had her forehead resting on the table.

Setting down one of the cups next to her, I said, “here, you need to take a small break, or you might leak all of your brain onto the table.”  

Turning her head, to face the cup, a smile broke out.  “Thanks.  A break is definitely needed from this crap.”  She raised her head and grabbed the drink and started to happily consume the smoothie.

“So what are you majoring in? Obviously, not accounting.” I chuckled.

Laughing into her drink, and trying to prevent it from going out of her nose she coughed into the back of her hand replying, “Definitely not! I’m studying to become a graphics designer, specializing in CGI artwork.”  Seeing my blank expression she said, “You’ve seen Sci-fi movies, right?”, seeing me nod she continued, “Well I want to help create the computer generated parts in them, like the planets, ships, and environment.”

Thinking about how she must be a really creative person, especially since I didn’t even know about that stuff and just enjoyed watching the movies.  Interacting with her, I really enjoyed her company and hoped that things would continue smoothly.

*Present*

“Hey, honey, are you okay there?  You just seemed to space out.”  Jill waved her hand in front of my eyes, trying to gain my attention.

Feeling myself smile, I looked into her eyes and said, “I was just remember how lucky I was/am to have gotten to know you.”  Placing my hands on her hips, and pulling them towards me and giving her a kiss.  

Holding the kiss for a couple of moments before breaking away, Jill placed her hand on my chest and murmured, with a raised eyebrow, “Hey.  You still need to get ready for your big trip, so don’t get any thoughts into that nerdy head of yours.”

Looking up towards the ceiling I dramatically sighed, which garnered me a soft smack on my chest by her.  Shaking her head, she walked back to her home office (for when she wasn’t at the office).  Glancing back at me and winking, she asked, “what are you going to do without me there, when you’re out in the country auditing that small business by yourself.”

“That’s why we have technology for, so I can still video call you.”  I laughed.

Hearing her close the door, I thought about how lucky I was to get this opportunity to audit a company on my own.  Even though I’ll be by myself, I’ll still have access to the firm’s resources and those I work with, if I’m struggling with anything and need a little help.  Remembering to my days working part-time at retail and fast food, I can’t believe how fortunate I’ve become working at a firm and making fifty-five thousand dollars a year with benefits.  I came from a lower middle-class family and remember some of the struggles we had to go through.  Only twenty five and I’m already financial independent, while starting my own family soon.  Remember when I first got hired to this position, and trying to study for the CPA exam.  Now I’ve passed the last part, FAR, and just waiting to get enough hours so I’ll earn my license.  I must have impressed by manager, cause shortly after I was assigned to this solo audit.  None of my other classmates or fraternity brothers have been assigned to a solo audit.  The cool thing is that my firm is going to be paying for all my expenses, accrued during the assignment.  This is a pretty normal thing, but thinking about being by myself and feeling like a boss is kind of cool.  

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My phone started to vibrate, and looking at it I saw a text message from my driver letting me know that he is on his way to my home to pick me up.  The driver will take me to the airport, where I’ll take a plane to Gates, Washington.  I’ve always wanted to check out the state of Washington, with its thick forests and view of the Pacific.  Looking forward to my first assignment, I tried to look up information about the business and place its located but aside from the website, and online presence, I was unable to find information about the area.  It was a bit odd, but considering the size of our firm, its operating revenue being around a billion dollars (slightly less than a Big Four firm), I had confidence that this company was a pretty big deal.  Hiring a firm of our size is fairly expensive, as you would be able to learn in any public company’s financial statements, so only serious companies would considering paying nearly a million dollars, on average, to a firm.

Finishing the last of the packing, I slipped my dry cleaned suits into the garment bag and zipped it up.  I’m constantly amazed how travelling bags have become so convenient to use, especially with all the bags I need to take with me.  In the past, I remember going on trips with friends and only needing to take with me a single backpack full of clothes, along with some odds and ends.  This is probably a sign of becoming an adult, and being a productive member of society.  Even though it was really fun going on those adventures, with my friends, I definitely enjoy the comfortable lifestyle I’ve developed and meeting Jill.

As I placed the last bag near the door, I felt a call coming from my phone.  Taking out my smartphone and swiping the phone icon up, I answered it.  “Hello.  Are you in front of my house?”

“Yes, sir.  I’m currently outside of your residence.  If you leave your door open, I will be sure to take care of your luggage.  At your convenience, we will be setting off to the airport soon.”  The man answered, in a professional voice.

“Thank you.  The bags are next to the door.”  I informed him, opening the door.  After ending the call, I walked over to Jill’s home office and knocked on the door.  “Hey, babe!  The driver is here to take me to the airport.”

Hearing the sound of footsteps of Jill walking towards the door, she opened the door.  Seeing her smiling face is something I’ve always enjoyed, and am grateful for every day.  Jill’s smile is like warmth of a late-spring day, warm and inviting with the hint of magical wonder like when you were a kid.  Whenever I was having a tough time, during busy season (working sixty hours a week), I would just picture her smile and it would make everything fine again.  

Giving me a warm hug, we held each other as if there were only the two of us existing in this universe.  The smell of her hair was divine, like a cool waterfall in the middle of a lush forest.  Part of me wanted to stay with her forever and forget about this once in a lifetime opportunity, especially since Jill never cared about my wealth or potential.  She only cared about who I was deep down inside, loving me for me and not comparing me to anyone else.  This is one of the reasons I was excited about this opportunity, because I wanted care for her and be everything she wanted and more.  Looking back at my past experiences, with all the heartaches and betrayals, I think of her as a valkyrie sent to me, to slay all the past horrors and pain in my life.  I don’t know what life would have been without her lighting my world.

Jill walked with me towards the door, I gave her a quick hug and headed towards the black sedan.  Taking the concrete path towards the street, where the car was parked, I looked around the traditional American neighborhood.  The sun was bright and warm, contrasting the bright blue sky.  Clouds speckled the sky, looking like floating white cotton candy.  It was the perfect day for a picnic in the park, watching the other families play and enjoying life.  When I reached the vehicle, the driver opened up the door for me to get in.  Before getting into the car, I looked back to the house and saw Jill standing there waving to me.  She brought one of her hands to her lips and blew me a kiss.  I acted like I caught the kiss and put it into an invisible pocket near my heart.  Turning towards the vehicle, I entered the sedan and made sure to stay clear as the door was closed.  Through the window, I could see Jill still standing there waving, trying to not look emotional.  The driver’s door open, and the driver got into the car.  He made slight adjustments to all the various mirrors, and turning on his turn signal he pulled into the street.

The trip to the airport lasted close to an hour, due to some light traffic.  We arrived at the Detroit Metropolitan Airport (DTW), a fairly large airport (compared to the other airports in Michigan), and the driver pulled off to the side of the road at the designated drop-off area, for domestic departures.  He got out of the car and headed to the trunk, to start unloading the bags onto a trolley.  Surprisingly, there was a beautiful lady in a uniform waiting at where the car stopped.  She began to help organize the luggage, while the driver opened up the door for me to get out.  

With a smile, the driver waved left hand and said, “Sir, we have arrived at our destination.  The lady here will assist you with going through airport security and get you on your plane.  I hope that you had a wonderful drive and will have a wonderful trip, may light guide your path and protect you from darkness.”  

Thanking him, I thought the last thing he said to be a little odd, but figured it was a company related marketing tool.  It did make me feel really special, especially since I’ve never had treat me so well compared to using the various driving apps.  I looked over at the lady and saw her smiling, with the cart in front of her.  

Nodding her head, in a short bow, she said, “Hello, Mr. Han Lee Cho, my name is Samantha and I will be assisting you during your time at DTW.  I look forward to answering any question you may have, and making this an, overall, smooth transition.  Please, let me know if there is anything I can additional accommodation I could provide.  I am here to serve, those walking in the light and forging through the darkness.”

“Thank you, for such all your help and assistance.” I said to her, feeling my cheek redden after hearing such an elegant introduction.  I don’t remember any of my colleagues talking about how well they were treated by the airline and airport staff, so I was pleasantly surprised by such a warm reception.

Gently shaking her head, Samantha smile and replied, “It is of no trouble, and I am honored to help make you feel comfortable.  You are a valued individual, so we hope to provide a pleasant and memorable experience while you are here.  If you will follow me, I will escort your through the airport to your flight.”  She then started to push the cart through the automatic doors and walked up to a waiting elevator, where there was professional looking man (in a similar looking uniform) holding open the door, and entered it.  As I approached the elevator, the man gave me a warm smile and slightly bowed his head.  

When I was in the elevator, Samantha directed me to the man and said, “This is Alexander, and he will be assisting me.”  The man named Alexander looked at me and smiled again, without saying anything.  Even though I had just met the man, I felt like I could rely on him and wondered if this is how millionaires felt whenever they went anywhere.  I wonder how much this was costing my firm, and, also, felt really grateful that they would do this much for me, especially one my first solo assignment.  I’m really glad that I was lucky to work at such a place, and hoped that I wouldn’t let them down.  

Feeling the sudden increase in pressure, from the elevator moving, I went through some of the tasks I would be performing on this audit.  Considering that this would be the first time I walked into the company, there were some tasks that I would have to complete like any other audit.  My body suddenly felt a little lighter, alerting me that we had reached our destination.  Alexander exited the elevator and held the door open, to let both Samantha and myself out.  I was fairly used to seeing the inside of DTW, from my days travelling around the country during my undergraduate years, with friends and fraternity brothers/sisters.  This time it felt a little different, probably because I was being escorted by Samantha and Alexander.  Following behind them, I casually looked at the two of them.  Samantha and Alexander were fairly tall individuals, nearly six feet tall, which was pretty impressive.  Samantha had long and straight black hair, which seemed to have a healthy glow to it and didn’t seem to have any stray hair.  Even though she looked like model with definite curves and long supple legs, Samantha reminded me of an amazonian warrior with how she held herself.  The way she walked made it look like she was gliding across the floor, and made me very self-conscious of how I walked.  Alexander blonde hair that looked like a very styled fade haircut.  It made him look very professional, like he just came out of the military.  His build also made me think of someone that knew how to handle themselves, in a physical confrontation.  I wonder what their backgrounds were, and why they were working for an airline company.  Don’t get me wrong, I appreciate them being here and helping me, but felt like they should be bodyguards for some major CEO.

Seeing that we were passing by the ticket counters, I worriedly asked, “I don’t mean to be a bother, but don’t I need to pick up my tickets?”

“Do not worry.  We have everything already arranged for you, and will take care of any matters that may, or may not, come up.”  Samantha soothingly reassured me, looking back at me and flashing a dazzling smile.  Alexander continued to walk in front of Samantha, looking very attentive.

Feeling relieved, I continued to walk behind the two of them.  I watched as we approached the airport security station, and started to take out my wallet to remove my driver’s license.  I had gone through the airport so many times, throughout my life, that it was a natural reflex and mentally prepared myself to deal with the TSA screening process.  It made me remember a show that talked about how this was all security theatre, and how the TSA process didn’t make us any safer.  I didn’t know if that was the case, but considering I was at the airport I knew to just follow what they said instead of making trouble.

“Sir, please don’t worry about pulling out your ID.”  Samantha informed me, when she noticed I was getting ready to go through security.  “Everything has already been arranged, and all you will need to do is enjoy yourself.”

Feeling a little silly, I stammered, “Oh.. o okay.”  And started to put everything back into where I found them.  Walking past all the people waiting to go through security, I noticed that some of them looked over at us, probably trying to guess who we were and why we didn’t wait in line, like them.  When Alexander walked passed the TSA official on duty, he merely nodded his head and continued to walk past the official, who also acknowledged him.  I noticed that Samantha didn’t even look at the official and just walked past the official.  When I walked by the official, I said, “Good day”, and thought I heard the official say, “may the light guide you.”, which made me look toward the person, who was helping the next person in line as if nothing happened.  

Compared to before, the whole process of heading towards my flight was significantly improved.  As we walked, Alexander’s presence helped to pave a way through the other passengers, who were heading towards their various flights.  Because of this, the time it took was drastically decreased and we made very good time.

“Sir, would you like to head to the lounge area before boarding your flight?  We still have thirty minutes until the plane will begin boarding.” Samantha inquired, looking back at me.

Feeling a little lost, I managed to answer, “Yes.”  I didn’t know what lounge she was referring to, but figured it was similar to where everyone else waited before boarding the plane.

Samantha merely nodded in acknowledgement, and moved towards where Alexander was waiting.  He was holding open a door, while bowing his head waiting for us to walk through.  The door that he had opened seemed to appear out of nowhere, until I realized that it was disguised to look like the glossy oak panelling, with the large metal words “Welcome” next to it.  Once I went through the entrance, I saw floored by the expensive looking decorations and a long corridor going further in.  On my left, I saw a counter with two beautiful women standing there, both of them bowing their heads once I walked in.  I heard the door close behind me, and the outside light disappeared to be replaced by the warm glow of the interior.

“Welcome, Mr. Han Lee Cho.  We hope that you enjoy your time with us, may the light guide your path.” The two beautiful ladies spoke to me, their voice sounded like a melody.  

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