Financial statements tell a story with numbers. But sometimes the most important parts of the story aren’t numbers at all. When a company lends money to its CEO at a cheap rate, promises to buy millions of dollars of inventory next year, or faces a lawsuit that could ruin its business, the financial picture changes. Those facts might not appear in a simple list of assets and liabilities. This chapter shows how auditors uncover these hidden stories so that people reading the financial statements can see the full picture.