1st surgeon says:

"Accountants are the best to operate on because when you open them
up, everything inside is numbered."

2nd surgeon says:

"Nah, librarians are the best. Everything inside them is in
alphabetical order."

3rd responds:

"Try electricians, man! Everything inside THEM is color coded."

4th intercedes:

"I prefer lawyers. They're heartless, spineless, gutless and their
heads and their butts are interchangeable."

To which the 5th surgeon, who has been quietly listening to the
conversation while sipping from a bottle of Jack Daniels (as all
surgeons do between operations), says:

"I like engineers... they always understand when you have a few parts
left over at the end."