The Audit

The Audit
by David Heulfryn

 

My head was glued to the monitor in front of me. I had work to do, and the boss wanted the cash flow finalised by lunchtime, but out of the corner of my eye I could see the office door open, and Adam make a bee-line straight for me.

Oh shit, I thought, smiled and swivelled my chair to watch him take the last few steps towards me, laden with a very full lever-arch file.

Placing the file on my desk, both our eyes studied the page in front of us.

For two weeks every February, I spend my days explaining figures and providing documents to back them up. I try to get most of the work done before them turning up, and I had spent the last month working long hours doing audit prep to ensure their stay was as brief as possible. I, along with my team, had generated seven large files for them to examine, but there would always be something missing, something we had not anticipated them wanting, or something we had to explain in more detail.

They turned up over a week ago on Monday morning, besuited and carrying their laptops. When we have visitors, I like to dress smart and so wore my dark suit with a suitable sombre tie.

Never one for turning up on time, my boss strolled in at nine-thirty.

“Morning.” We exchanged pleasantries, and she bolted for her office.

As I looked back at my computer, answering the many emails that had been sent to me, the telephone rang.

The two auditors were in reception.

They both looked young, mid to late twenties and, assuming with age came seniority, I approached the older looking man, my hand outstretched. They both stood up, and I shook their hands.

“Good morning. I’m Dominic Parry. The Assistant Finance Manager.” I said.

“Hello, I’m Simon Tucker, and this is Adam Sykes.” He gestured to the younger man next to him.

“If you come with me, I’ll introduce you to my Manager.”

They did not see my manager for very long, there was just a brief introduction, and she ushered them into a side office where they would be based for the next fortnight. As she left them to settle and unpack their laptops, she came over to my desk.

“They want to start with the bank reconciliations first. And I’ve asked them to come directly to you with all queries in the first instance. You deal with them, I don’t want to get involved unless I have to.”

“Ok,” I said as she walked away.

This was typical of her, she did not want the hassle of dealing with them, but she would always take all the credit when things went well. I’d seen it before, on their last day she would take them out to lunch and fawn all over them reaping any praise that was forthcoming while I was left in the office making sure we did not get behind on our work.

I collected up the audit files and took them in. I opened the one containing the bank statements and explain where they could find everything.

It started quite well, and they left me alone all morning. After lunch, however, the deluge began, and it had yet to stop. I tried to explain to my manager about the situation, but she did not want to hear excuses. I had to get my work done, and I had to deal with the auditors.

Every day, just before she left, she would chew me out for not completing everything, slowing her down and making her look inefficient as she could not report the figures to the board on time.

 

It was the middle of their second week, and these two young men seemed to spend most of their time confused about what they were looking at. Since our acquisition by a large corporation, we were now using different auditors, and they did not understand our business, and it was my job to explain it all to them.

“About these leased assets,” Adam began.

He seemed to be trying to rush through what needed to be done in what little time was left. He was getting flustered and unable to reconcile the leased assets to the leases. He came to me for some help.

I explained that the majority was capitalised, but there was a significant proportion of leased equipment which had to be written off to the profit and loss account as they were for repairs of existing units, this seemed to calm him.

He went away happy, for now, and with a slow sigh, I returned to the cash flow.

A few minutes after he left me, Adam returned with the same file opened and in the same place. He still could not reconcile the leased assets, and so I had to take another look.

Flicking over a few pages to see the original lease documents, I noticed that different items were posted to more than one capital code. I told Adam this, and he responded with a flat, oh.

“Could you note for me where they went.” It was more a command than a request.

“Sure.” He left me the file and went back into the office.

It seemed that I was doing their work for them; they were so far behind I appeared to have been recruited as a third auditor. I was left with this task while I saw Adam and Simon go out for an hour while they had lunch. I was left at my desk pawing through the files trying to grab bites from my limp and mangy sandwich.

Returning from lunch, they headed straight for me. In anticipation, I held up the lever-arch file and told them it was all done.

“Great,” Simon said, and he took the folder and passed it behind him to a waiting Adam. “I was wondering what time the office closes?”

“Someone’s usually here till six. I will be today, but others on the floor don’t always stay that long.”

“Any chance Adam could stay longer? We still have a lot of ground to makeup and a few extra hours this evening should put us back on schedule.”

“What, eight o’clock? I’m not sure if anyone is staying that late. I’ll check and get back to you.”

I should have told them it was impossible, but after they left for their office, I went in to see my manager. If they wanted to stay, I had to stay! I don’t know why I put up with this poxy job. For all the hours and effort, I put in, I get very little back.

Knocking on the office door, I walked in to see the two men hunched over their laptops, the desks strewn with folders and loose papers.

“I just spoke with the boss; I’ve got some things to finish for tomorrow. Usually, I’d do them at home, but I’ll stay here and finish them up.” I lied, somewhat convincingly, I thought.

“Great.” Simon’s ears pricked up. “I’ve got to leave at four, but I’ll leave Adam here to do what needs to be done.”

Smiling ingratiatingly at Simon, I caught Adam give me a knowing look, saying, bloody typical, the boss buggers off and leaves us poor sods to do the work.

I raised my eyebrows at Adam in acknowledgement. We were the poor proletariat who would one day rise up against our oppressors. Well, in our fantasies.

I was beginning to like Adam. He was soft-spoken and always very polite. And quite handsome, which my team kept teasing me about. They all knew I was gay and single and kept saying how Adam and I would make a cute couple. I kept protesting that he wasn’t my type, but they took no notice.

They called him strawberry blond just to be nice, he was really ginger. And he was not too young either, mid-twenties is not that many years younger than me, but in an attempt to stop their teasing I claimed to go for the older guy.

 

Simon left the office at precisely four o’clock. He’d briefed Adam before leaving and just nodded a goodbye to me. I thought I might take a short break from my screen and find out what the plan was for the rest of the day, and evening.

“Hi, Adam.” I just walked into the office and found him leaning back on his chair with his hands behind his head. “Getting rid of a bit of tension now he’s gone?” There were small sweat stains in the armpits of his blue shirt.

“Yeah. Just having a breather.” He smiled at me.

“Where’s he gone anyway? And why’s he left you with the work to do?” I teased.

“There’s a conference call later this evening. He needs to work over some figures beforehand, make sure they are one hundred per cent correct. He’s a bit of a perfectionist.”

“Well, you know where I am when you need me,” I told him and went back to my desk.

When five o’clock came, I lost half my team, at half-past five the other half would leave. I hated working late. It was a lonely and quiet place when everyone had gone home, and I would never get paid for it as it was part of my responsibilities of a deputy manager to work any hours necessary for nothing. Not even a small bonus at the end of the year as a thank you.

My belly began to rumble. It always did when I had to rush lunch. Usually, I would wait until I got home and have a snack. But there was no way I could stay until eight with nothing to eat.

At a quarter to six, I went in to see Adam.

“I’m just off to the chippy before they all leave us. I can’t stay till eight unless I eat something. How about you? D’ya want anything?”

“Sure. What are you having?”

“Just fish, chips and mushy peas. That’ll set me up for the rest of the night.”

“Just the fish and chips for me please.” He offered to pay, but I refused, I knew what a pittance these junior auditors earned.

I returned just as the last few staff were leaving. We ate in our small break room, huddled around a tiny table sitting on plastic chairs.

I hated to eat in silence, so I began to make small talk.

“So, what do you do with your time when you’re not travelling the country annoying the crap out of people like me?” I chuckled.

Smiling, he lowered his head and looked at his dinner. “Just studying. I’ve only got two more exams before I’m fully qualified.”

“Then what?” I mumbled through a mouthful of battered fish.

“Dunno. I hope they’ll soon get me out of doing bloody audits.”

Adam had ambition. He wanted to work his way through the firm and intended to be managing his own client base within five years. As he spoke of his plans, his eyes lit up, and for the first time, I saw a desire behind them that was absent all the time he was auditing.

Unless I pried, I had the feeling he would not have said a word. “So, what with the audits and the studying, do you find time for a private life? Girlfriend?”

“No. I’m single.” He silently chuckled.

“How long?”

“Two years.”

“Two years! Bloody hell. Did it end badly?”

“You could say that. Two-timed me with another bloke. Someone more interesting…” He clipped his last few words, “they said.”

I cleared our empty plates. “Tea?”

“Coffee, please.”

“Very cosmopolitan!” I laughed. It was always customary to drink tea after fish and chips; it always seemed to go down better. Coffee, what was he thinking?

“Thanks for dinner. I’m going to get back and make a start.”

“Rightio. I’ll just wash up and then put the kettle on.”

I struggled to open the office door with my elbow, trying not to spill the drinks I was holding in each hand, I saw Adam sitting at the desk and fiddling on his laptop.

“What you shut the door for? It’s just us here.”

“Sorry, habit.”

I stumbled as I went to put his coffee down on the desk, spilling a few drops on some paperwork which lay on the floor.

“Oh, Christ. Sorry.”

I crouched down to wipe the drops from the paperwork, our heads collided. I did not see that Adam also went to clear the mess, and the collision knocked me back. I pushed my arms behind me to prevent me from lying sprawled on the floor.

After batting the drops of coffee off the paperwork, he stretched out his hand to help me up. Taking it, I felt him pull me until I was back on my feet.

I was now standing just a few centimetres away from him, I whispered, “Thank you.”

Adam cocked his head and placed a brief but gentle kiss on my lips. It seemed more instinctive than calculated.

My heart pounded, and my ears felt like they were burst, but Adam had that uncertain look again, afraid he had misread me.

I grasped his shoulders and pulled him close.

I passionately kissed him, my tongue teasing his lips open and tasting the remnants of the salt and vinegar from his chips; any confusion between us dissipated.

When I pulled back, we both licked our lips. Adam tugged at my shirt so that he could run his cold hands over my back. I shivered.

“I’d better warm these up.” He said.

He brought his hands from around my back, he unbuckled my belt and unbuttoned my trousers. Slipping his right hand down, the fly creaked lower, and I felt his hands cupping my dick and balls through my underwear. His left hand teased its way under my waistband and took a firm handful of my buttock.

His grasp startled me. I jumped fractionally and thrust my balls further into the warm crevice his hand had become.

My dick grew firm and pushed harder against his hand as we kissed. I felt his crotch through his woollen suit trousers and found his dick to be already hard, he needed no help to get ready for action.

I fumbled and unbuckled his trousers. When I yanked them down to his knees, I saw his dick tenting his white boxer briefs and a small damp patch growing where his dick leaked.

I pulled him around and rested his backside on the edge of the desk. I eased his boxer briefs down to meet his trousers, his dick sprang free, and a small drop of pre-cum flew from his dick and splashed on my shirt. His foreskin was retracted halfway over his knob, which glistened with his flowing juices. I stared at his dick, seven thick inches of what I wanted, protruding from a thick bush of almost bright red hair, his balls hung low, sparsely covered with wiry fair hair.

My trousers slipped down my legs as I kicked off my highly polished black leather shoes, scuffing the heals in haste. Keeping on my underwear, I removed my trousers and inched my body close to Adam, kissing his face and neck. His rigid dick pressed into the malleable mound in my pants, its spasms exciting my member to become very hard.

My fingers fumbled with the tiny buttons on my shirt, and Adam pulled the fabric from my shoulders. I let go of him, and the delicate fabric floated to the floor. The chill in the air caused my nipples to harden. Adam flicked and teased them, which caused my dick to become fully hard and press into his groin.

Adam tugged at my dick through my briefs. He slipped them over my arse cheeks and down to my ankles.

I stepped out of them and, completely naked and hard, Adam pushed me away to examine my body.

He liked what he saw and, licking his lips, he began taking off his shirt as if getting ready for bed. I knelt and licked the pre-cum, which smeared his half-exposed knob.

I slipped my lips around him, pushing his foreskin back until my lips locked behind the ridge. My tongue flicked his slit and rubbed the underside of his knob.

I heard Adam moan and my eyes flicked upwards, his shirt was now off, and his hands grasped the edge of the desk, hard. As he grew more accustomed to my mouth on his dick, his hands held my head. He was eager and gently pushed my head further onto his dick.

In one motion, I swallowed his full seven inches and, holding back my gag reflex, took a deep breath as my nose nestled in his thick ginger bush; I smelt the pungency of his pre-cum that had oozed down his shaft.

I sucked on him for a while, my hands explored his balls and arse. My finger skirted around his hole, and I felt his dick twitch in my mouth. As my finger rested on his pucker, it gave way with only the least amount of pressure to engulf my fingertip. Again, his dick twitched, and his moaning became louder.

I released his dick from my mouth and allowed him to taste it as I kissed him. When we broke off, he scrambled to remove his shoes, socks and trousers; he wanted to spread his legs nice and wide for me.

Now naked, he firmly grasped my hard dick and wanked it a few times to ensure I was as hard as I could get. He dropped to his knees and started sucking on my dick; not managing to take in all my length but he gave me one hell of a blow job and coated my dick liberally with spittle.

I was losing myself in the moment when it stopped. Adam turned and braced himself on the desk, pushing his arse out, directly at my dick. I thought I heard him breathlessly say, fuck me, but it could have just been his course breaths.

I clutched my dick at its base, I guided it to meet the soft cleft of his buttocks, poked through and ran my dick along his crack. I knew where his hole was and let my knob rest in its dimple. It twitched, manically, trying to suck me and his hips pushed further out trying to capture me.

I put the poor young man out of his misery and pushed my dick head through, he gasped and immediately relaxed as if a missing limb had just been returned to him and his body was now whole again. Feeling little resistance to me, I plunged inside him until my pubes tickled his arse. It was not an arse that had been neglected in the two years since he broke up with his boyfriend; it had seen either many one-night stands, or he had a not so little friend in a drawer beside his bed, perhaps both.

I began to fuck him, not fast but good and firm. His moaning turned to grunts with each thrust, and I could hear his dick slapping against his belly as it flailed in front of him.

Beneath me, his body tensed, and I felt his arse clamp down on my thrusting dick. He grunted, and his head flew back to bay silently at the ceiling at an unnatural angle. He came, but I kept my rhythm and continued to fuck him, his hole now tighter as he stayed tense from his orgasm. I liked him like this; it made him a better fuck. My dick quickly became angry as it forced its way deep into Adam, the friction sending a jolt to my balls as they ached and clung tightly against my shaft.

Two more firm thrusts and I could take no more. With my dick firmly up his arse, my balls throbbed, and I shot violently inside him. As the intensity began to subside, I ground my hips into his arse, teasing my dick and his passage into squeezing my dick until it was dry.

As our breathing normalised, Adam began to raise himself up. My dick was still hard, and inside him, so I slid it out, causing him to groan as it popped from his hole.

Turning to face me, I noticed his dick was limp; he embraced and gently kissed me. My hard dick poked at his groin but quickly subsided until out soft dicks nestled next to each other.

Adam released me and said. “Thanks.”

“I enjoyed it as much as you.”

We both searched the floor for our clothes and began dressing. Adam sat back in his chair and protested that he must get some work done or Simon would not be very pleased.

“He could take it out of your arse.” I joked.

Laughing, he turned to the work in front of him and saw the mug of coffee still not drunk. “I suppose the coffee’s cold.”

“Well, what I just gave you is better than coffee. Here,” I motioned to the mug, and Adam passed it to me, “I’ll make you another one.”

As I turned to leave him, I heard him raise his voice. “Oh, fuck.”

I looked back and saw his arm raised and a large damp patch on his shirt sleeve. Beneath him were papers splattered with pools of his cum.

“Well, I’ll never be able to do the fixed assets again without thinking of you.” I smiled.

 

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