Dogbert introduces the Grim Reaper to the Boss. Dogbert says, "My consultant will audit your company to make sure there are no surprises before I buy it." The Boss looks shocked. Dogbert sits on the edge of the desk while the Grim Reaper looks through a stack of documents. Dogbert says to the Boss, "I use him because he's seen such hideous things that nothing scares him." The Grim Reaper looks at a document and says, "Erk." The Grim Reaper throws documents into the air and shouts, "AAAAAEEII!! OOOUWAA WAA!!" Dogbert says to the Boss, "That's not the sound you want from your auditor."