an Engineering student and a CA student

An Engineering student and a CA student go on a camping trip, set up their tent ,and fell asleep.Some hours later, the CA wakes his Enginer friend and says "Look up at the sky and tell me what you see."The Enginer replies, "I see millions of stars."The CA asks, "What does that tell you?"The Enginer ponders for a minute."Astronomically speaking, it tells me that there are millions of galaxiesand potentially billions of planets.Astrologically, it tells me that Saturn is in Leo.Time wise, it appears to be approximately a quarter past three.Theologically, it's evident the Lord is all-powerful andwe are small and insignificant.Meteorologically, it seems we will have a beautiful day tomorrow.What does it tell you?"The CA is silent for a moment, then speaks."Practically...Someone has stolen our tent"."Chartered Accountancy = 100% COMMON SENSE"