The accountant pores over his figures, burning the midnight oil in order to find his mistake, so that receipts and expenses will check. He proceeds from the very necessary assumption that figures cannot lie. Mathematics is intolerant. Two is intolerant. Two and two are always four and can never be made to add up to five. If the figures are correct and correctly arranged and correctly added the total must be correct. The only possibility of an error lies with the human factor who deals with the figures. And that human factor as a rational, moral creature is perfectly confident...