One of my earliest pieces of work at the NAO was a stock take completion as part of the Ministry of Defence audit. The assets being audited were fighter jets so we visited an RAF base to do the testing. I was given a list of serial numbers for the planes I needed to check and we had to ensure that all the aircraft we were looking for really did exist and didn’t have any damage. It’s important to do this when stock taking because if any assets are damaged, it might suggest a valuation is inaccurate and the item would need to be impaired (this means reducing the value of the asset in the financial statements).
It made a change from working in the office and certainly wasn’t what I expected to be doing when I signed up to become an auditor!