The Divine Auditor : Settling the Ledger of Souls

Chapter 5 – The First Audit

The moment the car door closed, The Book of Debts appeared in Elias's hand.

Its black leather cover shimmered beneath the morning sunlight. The golden scales engraved across its surface seemed almost alive, each line radiating an invisible authority.

The Book opened by itself, Black ink slowly spread across the page, forming several lines of text.

«AUDIT #001

Debtor: Daniel Suryanata

Time Remaining: 72 Hours»

The Book quietly closed, In the next instant It vanished from Elias's hand. Elias started the engine There was no hesitation, No questions. He already knew what he had to do. The black sedan pulled away from the old library. He stopped briefly at home only long enough to change into fresh clothes and make sure his mother had taken her medicine before driving toward the city's financial district.

---

Suryanata Capital Group 

stood proudly in the heart of the business district. Its towering glass walls reflected the morning sun while luxury vehicles streamed steadily into the entrance plaza.

Elias parked several rows away from the main lobby, He stepped out wearing a simple charcoal-gray suit tailored perfectly to his frame, His hair was neatly combed, His face remained calm. Not a trace of anxiety could be seen.The man who had walked out of yesterday's board meeting was stripped of everything. The man entering the building this morning was an Auditor.

At nearly the same moment, a black Mercedes Maybach rolled to a stop at the front entrance. The chauffeur immediately opened the rear door.

Daniel Suryanata 

stepped out while reading a financial report, Two directors and his secretary followed closely behind.

“Good morning, Mr. Daniel.”

Daniel merely nodded without slowing his pace. He had barely crossed the lobby when an administrative employee hurried out of the elevator.

Thud.

The folder in her arms slipped after she accidentally brushed against Elias, Dozens of documents scattered across the polished marble floor.

“Oh no... I'm so sorry, sir!”

The young employee immediately crouched down, her face pale with panic. Without saying a word, Elias knelt beside her and began gathering the papers.

One sheet was caught by the blast of cold air from the lobby vents and slid across the floor until it stopped beside Daniel's shoes.

Daniel bent down and picked it up, As he handed it back Their eyes met.

"Here.”

“Thank you.” Elias's voice was calm.

Nothing more, Nothing less, yet something about it made Daniel study him for several seconds longer. There was something unusual, No nervousness, No forced politeness. The man standing before him behaved as though he had no interest whatsoever in the fact that Daniel was one of the city's most influential businessmen.

“Have we met before?” Daniel asked.

“No.” The brief answer drew a small nod.

“Perhaps I was mistaken.”

Daniel continued toward the executive elevators, But before the doors closed, His eyes searched once more for the man he had just met. Elias was already walking toward the reception desk. That strange feeling returned. He couldn't explain it, Yet it lingered. The elevator doors slowly slid shut.

---

“Good morning, sir. How may I help you?”

The receptionist greeted Elias with a warm smile, Elias removed a plain black envelope from inside his jacket, There was no logo, No sender, No markings of any kind.

“Please make sure this envelope is delivered directly to Mr. Daniel Suryanata.”

The receptionist accepted it with both hands.

“Certainly, sir.”

“May I have your name?”

“Elias Pratama.”

“Do you have an appointment?”

“No.”

“Then... is there a message you'd like me to pass along?”

Elias nodded slightly “Simply tell him...”

“…this concerns something he cannot afford to ignore.”

The receptionist looked slightly puzzled, Still, she nodded.

“Of course.”

“Thank you.”

Elias turned away, His pace remained steady until he disappeared through the revolving doors. A few minutes later, His black sedan quietly exited the parking lot.

---

On the thirtieth floor, Daniel had just finished a brief meeting with two of his directors. As the room emptied, his secretary entered carrying the black envelope.

“Mr. Daniel.”

“This was left for you at reception.”

Daniel accepted it absentmindedly.

“From whom?”

“A man named Elias Pratama.”

The name immediately reminded him of the stranger from the lobby, He opened the envelope. Inside lay only a single black card, Across the front, embossed in gold lettering, were the words

ELIAS PRATAMA

AUDITOR

Below them appeared nothing more than a phone number.

Daniel frowned “Auditor?”

“From what firm?”

He turned the card over, His expression immediately changed.

«Daniel Suryanata.

The audit of your debt has begun.

Time Remaining: 72 Hours.»

He read it once, then again. A faint smile tugged at his lips.

“Interesting.”

He placed the card on his desk, Surely it was nothing more than an elaborate attempt to attract his attention. Yet as he resumed signing documents, His thoughts kept drifting back to those three sentences.

The audit of your debt has begun, Time Remaining: 72 Hours. For reasons he couldn't explain, those simple words unsettled him far more than the countless threats he had received throughout his years in business.

The pen in his hand stopped moving. His gaze returned to the black card. Several silent seconds passed. Finally, he reached for his phone. Without overthinking it, he dialed the number printed on the card. The line rang twice, then someone answered.

“Yes.”

The voice on the other end was calm, There was no hint of curiosity. As though its owner had already known exactly who was calling. Daniel leaned back in his chair.

“This is Daniel Suryanata.”

“I know.”

The brief reply left Daniel silent for a moment, Very few people spoke to him with such effortless composure.

“I received the card you left.”

“Good.”

“What is all this supposed to mean?”

Silence.

“Isn't the card already clear enough?” Daniel smiled faintly.

“If this is a new marketing strategy for audit services...”

“I have to admit it's creative.”

“It wasn't an offer.”

“Then what was it?”

“A notification.” Daniel's brow furrowed.

“A notification of what?”

“That your audit has begun.” Daniel slowly turned his chair toward the floor to ceiling windows overlooking the city skyline. Yet his thoughts were nowhere near the view.

“Who exactly are you?”

“I am an Auditor.”

“An auditor from which organization?”

“None.”

“Then who sent you?”

“I will carry out my assignment.”

Each short answer slowly wore away Daniel's patience.

“Listen carefully, Mr. Elias.”

“I don't enjoy speaking in riddles.”

“Neither do I.”

“Then explain.”

“Explanations are given only to debtors.”

Daniel laughed softly “Debtors?”

“I owe no one anything.”

“A person's memory...”

“doesn't alter what has already been recorded.”

The smile slowly disappeared from Daniel's face, For the first time He heard something in the man's voice he couldn't identify, It wasn't arrogance, wasn't a threat, It was certainty.

“I want to meet you.”

“You can.”

“When?”

“Today.”

“What time?”

“The sooner, the better.”

Daniel frowned.“You sound like you're in a hurry.”

“Not me.”

“Then who?”

“Your time.”

Silence filled the office once again, Daniel unconsciously glanced toward the black card lying on his desk.

“That seventy two hour deadline...”

“What does it actually mean?”

“I'll explain when we meet.”

“You can explain now.”

“I can.”

“Then do it.”

“No.”

“Why?”

“Because every minute we spend talking on this phone...”

Elias paused.

“reduces the time remaining for your audit.”

Daniel slowly exhaled, There was something in the man's voice that made it impossible to dismiss this as a joke.

“Come to my office.”

“One hour.”

“I'll be waiting.”

The call ended, No goodbye, pleasantries. Daniel slowly lowered his phone, The room fell silent. He reached for the black card again. Then his eyebrows drew together, The writing on the back Had vanished, There was no name.

No message, No deadline, Only a plain black surface. He flipped it over several times, Nothing. He even rubbed his thumb across it, wondering if the ink had somehow faded. There was nothing there, The words he had read so clearly moments ago had disappeared as though they had never existed.

Daniel immediately opened his laptop. His fingers flew across the keyboard.

ELIAS PRATAMA

Dozens of search results appeared None belonged to the man he had met that morning. He searched the corporate association database, Nothing.

The executive registry, Nothing. Professional auditor records, Nothing.

He accessed the private business intelligence network his company routinely used to investigate potential partners and competitors, Still Nothing.

The name Elias Pratama seemed to have been erased from every record that should have existed. Daniel leaned back in his chair, For the first time in years He had failed to uncover information about someone. Usually, anyone he wanted to investigate left a trail. This time there was nothing.

Only a name, a phone number, and a meeting scheduled exactly one hour from now. Daniel looked once more at the now empty black card.nThe feeling that had unsettled him all morning deepened into something else.

Not fear, A premonition, A quiet certainty...

That one hour from now, His life would never be the same again.