Ever seen those scorsese or spielberg movies, where everything in the background is accentuated to the nth degree, so you notice everything and anything around the main characters. It's kinda like that in audit rooms. We're barely a few feet from each other without any walls really separating us. So if one member may not be the most fit individual (or even a steroid head for that matter), their heavy breathing neeeever fades into the background. When you try and focus on some document, it's really quiet, all of a sudden..mmmmhphhhhhhhhhhhh...mmmmpppphhhhh. Totally throws you off, and now you're trying everything in the book to zone it out. If it's not heavy breathing, it's people who talk to themselves, make weird sounds, rumbling stomachs. I mean, everyone does it, but these audit rooms essentially end up acting like a microphone next to those sounds. Hey, i'm not being offensive or anything, I'm just saying...
Blogged about my life in the Big 4 and now about life in Private Accounting