A man walking along a country road comes

across a farmer droving a huge mob of sheep. He stops and chats for a

while and then says, “Tell you what, I’ll bet you $100 against one
of
your sheep that I can tell you the exact number in that
flock.”

The farmer thinks for a moment, it is a big mob and he can’t
see how
anyone could guess correctly so he says, “OK. You’re
on.”

“Nine hundred and thirty two,” says the man.

The farmer
takes off his hat and scratches his head. “I don’t know
how you did
it but that’s exactly right. A bet’s a bet. Take any

sheep.”

The man picks up an animal and is about to walk off when the farmer

says, “Hang on. Bet you double or nothing that I can guess your

occupation.”

The man thinks, “How would he know, he’s never met
me before” and
says “Righto. You’re on”.

The farmer says,
“You’re an auditor with a Big Four firm.”

The man whistles
. “How the heck did you know that?”

“Well,” says the farmer,
“put my dog down and I’ll tell you.”