A man walking along a country road comes across a farmer droving a huge mob of sheep.

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.