I don't know if anyone already said what I'm gonna say now, but I'm gonna say anyway. It's about stand up comedy.
I think that when we go to a theater to a watch a comedian we wanna see ourselves through different ways or different point of views. Deep inside we know this..
The comedians show our own life from new angles which aren't usual. That's why we think a stand up comedian can be so funny and also so smart (most of times...).