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Accounting Information Systems Controls Processes
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Chapter 7- Auditing Information
Technology-Based Processes
Instructorโ€™s Manual
2 | P a g e
CHATPER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS
LEARNING OBJECTIVES:..........................................................................................................................................3
REAL WORLD: AURAFIN BRAND .............................................................................................................................3
INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1) ........................................................4
TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2) .......................................................................4
INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL(STUDY OBJECTIVE 3) ..........................6
AUTHORITATIVE LITERATURE USED IN AUDITING (STUDY OBJECTIVE 4) ...............................................6
MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES(STUDY OBJECTIVE 5)..............................................8
PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)...................................................................................................9
USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7) .........................................................................11
TESTS OF CONTROLS (STUDY OBJECTIVE 8) ..............................................................................................11
GENERAL CONTROLS ........................................................................................................................................11
APPLICATION CONTROLS..................................................................................................................................13
TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9) ...................................14
AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10)..........................................................................15
OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 ) ......................................................................15
DIFFERENT ITENVIRONMENTS..........................................................................................................................15
CHANGES IN A CLIENTโ€™S IT ENVIRONMENT ..................................................................................................17
SAMPLING VERSUS POPULATION TESTING......................................................................................................17
ETHICAL ISSUES RELATED TO AUDITING (STUDY OBJECTIVE 12) ..........................................................18
CHAPTER SUMMARY ............................................................................................................................................19
3 | P a g e
CHAPTER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS
LEARNING OBJECTIVES:
1. An introduction to auditing IT processes
2. The various types of audits and auditors
3. Information risk and IT-enhanced internal control
4. Authoritative literature used in auditing
5. Management assertions used in the auditing process and the related audit objectives
6. The phases of an IT audit
7. The use of computers in audits
8. Tests of controls
9. Tests of transactions and tests of balances
10. Audit completion/reporting
11. Other audit considerations
12. Ethical issues related to auditing
REAL WORLD: AURAFIN BRAND
โ€ข The Aurafin brand is renowned in the jewelry industry as the fashion leader in fine gold.
โ€ข Owned by Richline Group, Inc., a subsidiary of Berkshire Hathaway, Inc., the brand is sold by retail
giants like JCPenney, Macyโ€™s, and many online outlets.
โ€ข Aurafin has overcome significant challenges in maintaining its customer relationships. Several years
ago, Aurafin began experiencing such severe problems with transaction fulfillment and delivery that
its customers were taking notice.
โ€ข JCPenney had implemented a supplier scorecard system, a type of vendor audit whereby companies,
which do business with JCPenney were evaluated on the basis of the quality of service provided. This
system brought to light some significant violations in Aurafinโ€™s business processes, including
weaknesses in controls and inadequate computer systems.
Aurafin took quick action, undergoing a thorough IT audit which identified the specific causes of its process
failures. Aurafin acted swiftly upon the recommendations made by its auditors and implemented a more
reliable technology platform that empowered it to apply a variety of new audit and control techniques and to
get its systems in sync with its business goals. Aurafin credits the audit processes to its newfound success,
including its subsequent recognition as JCPenneyโ€™s โ€œVendor of the Year.โ€ This chapter focuses on various
aspects of an IT audit, as well as the accountantโ€™s techniques for evaluating information-technology processes,
and their importance in business processes.
4 | P a g e
INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1)
Nearly all business organizations rely on computerized systems to assist in the accounting function.
Technological advances have transformed the business world by providing new ways for companies to do
business and maintain records. This boom in technological developments has increased the amount of
information that is readily available. Business managers, investors, creditors, and government agencies often
have a tremendous amount of data to use when making important business decisions. However, it is often a
challenge to verify the accuracy and completeness of the information.
Accountants have an important role in the business world because they are called upon to improve the quality
of information provided to decision makers. Accounting services that improve the quality of information are
called assurance services. Many types of services performed by accountants are considered assurance
services because they lend credibility to the underlying financial information. An audit is the most common
type of assurance service
TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2)
The main purpose of the audit is to assure users of financial information about the accuracy and completeness
of the information. To carry out an audit, accountants collect and evaluate proof of procedures, transactions,
and/or account balances and compare the information with established criteria. The three primary types of
audits include:
โ€ข compliance audits,
โ€ข operational audits, and
โ€ข financial statement audits
Compliance audits determine whether the company has complied with regulations and policies established by
contractual agreements, governmental agencies, company management, or other high authority.
Operational audits assess operating policies and procedures for efficiency and effectiveness
Financial statement audits determine whether the company has prepared and presented its financial
statements fairly, and in accordance with established financial accounting criteria.
โ€ข financial statement audits are performed by certified public accountants who have extensive
knowledge of generally accepted accounting principles (GAAP) in the United States and/or
International Financial Reporting Standards (IFRS)
5 | P a g e
There are different types of audit specialization that exist in business practice today, including:
โ€ข An internal auditor is an employee of the company that he or she audits. Most large companies have
a staff of internal auditors who perform compliance, operational, and financial audit functions at the
request of management. Some internal auditors achieve special certification as certified internal
auditors (CIAs).
โ€ข IT auditors specialize in information systems assurance, control, and security, and they may work for
CPA firms, government agencies, or with the internal audit group for any type of business
organization. Some IT auditors achieve special certification as certified information systems auditors
(CISAs).
โ€ข Government auditors conduct audits of government agencies or income tax returns.
โ€ข CPA firms represent the interests of the public by performing independent audits of many types of
business organizations.
Only CPA firms can conduct financial statement audits of companies whose stock is sold in public markets
such as the New York Stock Exchange. An important requirement for CPA firms is that they must be neutral
with regard to the company being audited. The neutrality requirement allows CPA firms to provide an
unbiased opinion on the information it audits, and it is the foundation of an external audit performed by CPAs.
An external audit is performed by independent auditors who are objective and neutral with respect to the
company and information being audited. To keep their neutrality, CPA firms and their individual CPAs are
generally prohibited from having financial and managerial connections with client companies and from having
personal ties to those working for client companies. A CPAโ€™s objectivity could be impaired by having these
types of relationships with a client company or with anyone having the ability to influence the clientโ€™s
decisions and financial reporting activities.
โ€ข Performing financial statement audits is a main service of CPA firms.
โ€ข Because many audited companies use sophisticated IT systems to prepare financial statements, it is
important for auditors to enhance the quality of their services in auditing those systems.
โ€ข IT auditing is a part of the financial statement audit that evaluates a companyโ€™s computerized
accounting information systems.
โ€ข An auditor must gain a sufficient understanding of the characteristics of a companyโ€™s IT system.
โ€ข Use of computers may significantly change the way a company processes and communicates
information, and it may affect the underlying internal controls. Therefore, the IT environment plays a
key role in how auditors conduct their work in the following areas:
o Consideration of risk
o Audit procedures used to obtain knowledge of the accounting and internal control systems
o Design and performance of audit tests
6 | P a g e
INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL
(STUDY OBJECTIVE 3)
Information risk is the chance that information used by decision makers may be inaccurate. Following are
some causes of information risk:
โ€ข the remoteness of information
โ€ข the volume and complexity of the underlying data
โ€ข the motive of the preparer
The most common way for decision makers to reduce information risk is to rely upon information that has
been audited by an independent party. Various risks are created by the existence of IT-based business
processes. For example, because the details of transactions are often entered directly into the computer
system, there may be no paper documentation maintained to support the transactions. This is often referred
to as the loss of audit trail visibility because there is a lack of physical evidence to visibly view.
Advantages of using IT-based systems:
โ€ข Internal controls can actually be enhanced if care is exercised in implementing these systems
โ€ข Computer controls can compensate for the lack of manual controls
โ€ข If programs are tested properly the risk of human error is virtually eliminated
โ€ข Provide higher quality information to management
AUTHORITATIVE LITERATURE USED IN AUDITING
(STUDY OBJECTIVE 4)
Generally accepted auditing standards (GAAS) are broad guidelines for an auditorโ€™s professional
responsibilities. These ten standards are divided into three categories that include general qualifications and
conduct of an auditor (general standards), guidelines for performing the audit (standards of fieldwork), and
requirements for the written report communicating the results of the audit (standards of reporting).
7 | P a g e
General Standards StandardsofFieldwork Standards ofReporting
1. The audit is to be performed by
a person or persons having
adequate technicaltraining
and proficiency as anauditor.
2. Independence in mental attitude
is to be maintained in all matters
related to the audit engagement.
3. Due professional care is to be
exercised in all phases of the
audit process.
1. The audit is to be adequately planned
and supervised.
2. An understanding of internalcontrol
is to be obtained as part of the
planning process for the purpose of
determining the nature, timing, and
extent of tests to beperformed.
3. Evidence is to be obtained through
inspection, inquiries, observation, and
confirmations in order to provide a
reasonable basis for forming an
overall opinion on the audit.
1. The written report must state whether
the financial statements are presented in
accordance with the establishedcriteria.
2. The written report identifies any
circumstances in which established
principles have not been consistently
applied in the current period in relation
to the priorperiod.
3. The financial statements are assumed
to contain adequate informative disclo-
sures unless otherwise indicated in the
written report.
4. The written report expresses an opinion
on the fairness of the financial
statements as a whole, or an assertion
to the effect that an opinion cannot be
expressed (and the reasons therefor).
The report also describes the character
of the auditorโ€™s work and the degree of
responsibilityassumedbytheauditor.
8 | P a g e
The Public Company Accounting Oversight Board (PCAOB) was organized in 2003 for the purpose of establishing
auditing standards for public companies in the United States
โ€ข The PCAOB was established by the Sarbanesโ€“Oxley Act, which was created in response to several major
corporate accounting scandals, including those affecting Enron, WorldCom, and others
โ€ข Prior to the PCAOB, standard-setting was the responsibility of the Auditing Standards Board (ASB) of the
American Institute of CPAs (AICPA)
โ€ข The International Auditing and Assurance Standards Board (IAASB) was established by the International
Federation of Accountants (IFAC) to set International Standards on Auditing (ISAs) that contribute to the uniform
application of auditing practices on a worldwide basis.
ISAs are similar to SASs; however, ISAs tend to extend SASs because of their usefulness in audits of multinational
companies. Although auditors have a primary responsibility to comply with standards issued within their own countries,
ISAs are useful in expanding those requirements in order to meet different needs in other countries where the audited
information may also be used. The Institute of Internal Auditors (IIA) established the Internal Auditing Standards Board
(IASB) to issue standards that pertain to attributes of internal audit activities, performance criteria, and implementation
guidance. The Information Systems Audit and Control Association (ISACA) issues Information Systems Auditing
Standards (ISASs) that provide guidelines for conducting the IT audit. These standards address audit issues unique to a
companyโ€™s information systems environment, including control and security issues.
MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES (STUDY OBJECTIVE 5)
Management assertions are claims regarding the condition of the business organization in terms of its operations,
financial results, and compliance with laws and regulations.
The role of the auditors is to analyze the underlying facts to decide whether information provided by management is
fairly presented. Auditors design audit tests to analyze information in order to determine whether managementโ€™s
assertions are valid. To accomplish this, audit tests are created to address general audit objectives. Each audit objective
relates to one of managementโ€™s assertions.
The following diagram illustrates management assertions and the corresponding audit objective:
9 | P a g e
Auditors must think about how the features of a companyโ€™s IT systems influence managementโ€™s assertions and the
general audit objectives. These matters have a big impact on the choice of audit methodologies used.
PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)
There are four primary phases of the audit:
โ€ข planning,
โ€ข tests of controls,
โ€ข substantive tests, and
โ€ข audit completion/reporting
Through each phase of an audit, evidence is accumulated as a basis for supporting the conclusions reached by the
auditors. Audit evidence is proof of the fairness of financial information. The techniques used for gathering evidence
include the following:
โ€ข Physically examining or inspecting assets or supporting documentation
โ€ข Obtaining written confirmation from an independent source
โ€ข Reperforming tasks or recalculating information
โ€ข Observing the underlying activities
โ€ข Making inquiries of company personnel
โ€ข Analyzing financial relationships and making comparisons to determine reasonableness
10 | P a g e
During the planning phase of an audit, the auditor must gain a thorough under- standing of the companyโ€™s business and
financial reporting systems. In doing so, auditors review and assess the risks and controls related to the business,
establish materiality guidelines, and develop relevant tests addressing the assertions and objectives
โ€ข tasks of assessing materiality and audit risk are very subjective and are therefore typically performed by
experienced auditors
โ€ข Determining materiality, auditors estimate the monetary amounts that are large enough to make a difference in
decision making
โ€ข Materiality estimates are then assigned to account balances so that auditors can decide how much evidence is
needed
โ€ข Below materiality limits are often considered insignificant
โ€ข Some accounts with immaterial balances may still be audited, though, especially if they are considered areas of
high risk
โ€ข Risk- refers to the likelihood that errors or fraud may occur
โ€ข Risk can be inherit or it may be caused by weak internal controls
A big part of the audit planning process is the gathering of evidence about the companyโ€™s internal controls
โ€ข Auditors typically gain an understanding of internal controls by interviewing key members of management and
the IT staff
โ€ข They observe policies and procedures and review IT user manuals and system flowcharts
โ€ข They often prepare narratives or memos to summarize the results of their findings
โ€ข Company personnel generally complete a questionnaire about the companyโ€™s accounting systems, including its
IT implementation and operations, the types of hardware and software used, and control of computer resources
โ€ข The understanding of internal controls provides the basis for designing appropriate audit tests to be used in the
remaining phases of the audit
In recognition of the fact that accounting records and files often exist in both paper and electronic form, auditing
standards address the importance of understanding both the automated and manual procedures that make up an
organizationโ€™s internal controls. In addition, many large and medium-size businesses are capturing an abundance of
data. The availability of Big Data sets in auditing may complicate an auditorโ€™s judgment. Yet auditors must always
consider how misstatements may occur, including the following:
โ€ข How data is captured and used
โ€ข How standard journal entries are initiated, recorded, and processed
โ€ข How nonstandard journal entries and adjusting entries are initiated, recorded, and processed
IT auditors may be called upon to consider the effects of computer processing on the audit or to assist in testing those
automated procedures.
11 | P a g e
USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7)
If the use of IT systems does not have a great impact on the conduct of the audit, since the auditor can perform audit
testing in the same manner as would be done for a manual system the practice is referred to as auditing around the
computer because it does not require evaluation of computer controls.
โ€ข Auditing around the computer merely uses and tests output of the computer system in the same manner as the
audit would be conducted if the information had been generated manually
โ€ข Because this approach does not consider the effectiveness of computer controls, auditing around the computer
has limited usefulness.
Auditing through the computer involves directly testing the internal controls within the IT system, whereas auditing
around the computer does not
โ€ข sometimes referred to as โ€œthe white box approach,โ€ because it requires auditors to understand the computer
system logic
โ€ข This approach requires auditors to evaluate IT controls and processing so that they can determine whether the
information generated from the system is reliable
โ€ข Auditing through the computer is necessary under the following conditions:
o The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of
substantive audit testing required.
o The author is required to report on internal controls in connection with a financial statement audit of a
public company.
o Supporting documents are available only in electronic form.
Auditors can use their own computer systems and audit software to help conduct the audit. This approach is known as
auditing with the computer.
โ€ข A variety of computer-assisted audit techniques (CAATs) are available for auditing with the computer
โ€ข CAATs are useful audit tools because they make it possible for auditors to use computers to test more evidence
in less time.
TESTS OF CONTROLS (STUDY OBJECTIVE 8)
The tests of controls involve audit procedures designed to evaluate both general controls and application controls.
During audit planning, auditors must learn about the types of controls that exist within their clientโ€™s IT environment.
Then they may test those controls to determine whether they are reliable as a means of reducing risk. Tests of controls
are sometimes referred to as โ€œcompliance tests,โ€ because they are designed to determine whether the controls are
functioning in compliance with managementโ€™s intentions.
GENERAL CONTROLS
General controls MUST be tested before application controls. General controls are the automated controls that affect all
computer applications. The reliability of application controls is considered only after general controls are deemed
reliable.
12 | P a g e
The effectiveness of general controls is the foundation for the IT control environment. If general controls are not
functioning as designed, auditors will not devote attention to the testing of application controls; rather, they will
reevaluate the audit approach with reduced reliance on controls.
There are two broad categories of general controls that relate to IT systems:
โ€ข IT administration and the related operating systems development and maintenance processes
โ€ข Security controls and related access issues
IT Administration
Related audit tests include review for the existence and communication of company policies regarding the following
important aspects of administrative control:
โ€ข Personal accountability and segregation of incompatible responsibilities
โ€ข Job descriptions and clear lines of authority
โ€ข Computer security and virus protection
โ€ข IT systems documentation
Security Controls
Auditors are concerned about whether a companyโ€™s computer system has controls in place to prevent unauthorized
access to or destruction of information within the accounting information systems. Unauthorized access may occur
internally when employees retrieve information that they should not have, or externally when unauthorized users (or
hackers) outside the company retrieve information that they should not have. Access risks tend to escalate as companies
embrace newer technologies and allow sensitive data to be shared via smart devices, Web and mobile applications, and
social networks. Destruction of information may occur as a result of natural disasters, accidents, and other environ-
mental conditions. Controls that protect the company from these risks include:
โ€ข various access controls,
โ€ข physical controls,
โ€ข environmental controls, and
โ€ข business continuity policies
In order to test internal access controls, auditors should determine that the company has properly segregated IT duties
or compensated for a lack of segregation by improving supervisory reviews. The companyโ€™s authority table should be
tested to find out whether access to programs and data files is limited to authorized employees. Auditors should
perform authenticity tests for valid use of the companyโ€™s computer system, according to the authority tables.
In order to test external access controls, auditors may perform the following procedures:
โ€ข Authenticity tests
โ€ข Penetration tests
13 | P a g e
โ€ข Vulnerability assessments
โ€ข Review access logs to identify unauthorized users or failed access attempts
Physical controls include:
โ€ข locks,
โ€ข security guards,
โ€ข alarms,
โ€ข cameras, and
โ€ข card keys.
Physical controls not only limit access to the companyโ€™s computers, but also are important for preventing damage to
computer resources. In addition to assessing physical controls, auditors should evaluate the IT environment to
determine that proper temperature control is maintained, fireproofing systems are installed, and an emergency power
supply is in place.
APPLICATION CONTROLS
Application controls are computerized controls over application programs. Since any company may use many different
computer programs in its day-to- day business, there may be many different types of application controls to con- sider in
an audit.
Input Controls
Auditors perform tests to verify the correctness of information input to soft- ware programs. Auditors are concerned
about whether errors are being pre- vented and detected during the input stage of data processing. Auditors observe
controls that the company has in place and perform the comparisons on a limited basis to determine their effectiveness.
These tests can be performed manually or by electronic methods.
Processing Controls
IT audit procedures typically include a combination of data accuracy tests, whereby the data processed by computer
applications are reviewed for correct dollar amounts or other numerical values. For example, limit tests, described
previously as an input control, can also be an effective processing control. Run-to-run totals involve the recalculation of
amounts from one process to the next to determine whether data have been lost or altered during the process.
Balancing tests involve a comparison of different items that are expected to have the same values, such as comparing
two batches or comparing actual data against a predetermined control total. Mathematical accuracy tests verify
whether system calculations are correct. Completeness tests and redundancy tests, introduced earlier, check for
inclusion of the correct data.
Benfordโ€™s Law, also known as the first-digit law, was named for a physicist, Frank Benford, who discovered a specific,
but nonuniform pattern in the frequency of digits occur- ring as the first number in a list of numbers
14 | P a g e
The test data method is an audit and control technique often used to test the processing accuracy of software
applications. Test data are fictitious information developed by auditors and entered in the companyโ€™s application
system. Test data are processed under the companyโ€™s normal operating conditions. The results of the test are compared
with predicted results to deter- mine whether the application is functioning properly
A slight variation of the test data method involves the auditor testing fictitious data, using a copy of the companyโ€™s
application. The test data may be processed through the application on a different (nonclient) computer. Under these
conditions, an auditor can also use another test data method, program tracing, whereby bits of actual data are followed
through the application in order to verify the accuracy of its processing. Program mapping, on the other hand, counts
the number of times each program statement is executed, so it can identify whether program code has been bypassed.
An integrated test facility (ITF) may be used to test application controls without disrupting the clientโ€™s operations.
Parallel simulation- is an audit technique that processes company data through a controlled program designed to
resemble the companyโ€™s application
Embedded audit module- involves placing special audit testing programs within the companyโ€™s operating system
Output Controls
Regardless of whether the results are printed or retained electronically, auditors may perform the following procedures
to test application outputs:
โ€ข Reasonableness tests compare the reports and other results with test data or other criteria.
โ€ข Audit trail tests trace transactions through the application to ensure that the reporting is a correct reflection of
the processing and inputs.
โ€ข Rounding errors tests determine whether significant errors exist due to the way amounts are rounded and
summarized.
Reconciliation- a detailed report assessing the correctness of an account balance or transaction record that is consistent
with supporting documentation and the companyโ€™s policies and procedures.
At the conclusion of the controls testing phase of the audit, an auditor must determine the overall reliability of the
clientโ€™s internal controls. Auditors strive to rely on internal controls as a way to reduce the amount of evidence needed
in the remaining phases of the audit. They can be reasonably sure that information is accurate when it comes from a
system that is proven to have strong controls. Therefore, once the general and application controls are tested and found
to be effective, the amount of additional evidence needed in the next phase of the audit can be minimized
TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9)
Audit tests of the accuracy of monetary amounts of transactions and account balances are known as substantive testing
โ€ข Substantive tests verify whether information is correct, whereas control tests determine whether the
information is managed under a system that promotes correctness
โ€ข Some level of substantive testing is required regardless of the results of control testing.
15 | P a g e
โ€ข If weak internal controls exist or if important controls are missing, extensive substantive testing will be required.
โ€ข If controls are found to be effective, the amount of substantive testing required is significantly lower, because
there is less chance of error in the underlying records
Most auditors use generalized audit software (GAS) or data analysis soft- ware (DAS) to perform audit tests on
electronic data files taken from commonly used database systems. These computerized auditing tools make it possible
for auditors to be much more efficient in performing routine audit tests such as the following:
โ€ข Mathematical and statistical calculations
โ€ข Data queries
โ€ข Identification of missing items in a sequence
โ€ข Stratification and comparison of data items
โ€ข Selection of items of interest from the data files
โ€ข Summarization of testing results into a useful format for decision making
GAS and DAS are evolving to handle larger and more diverse data sets, which allow auditors to use more types of
unstructured data evidence and to perform more creative analytical procedures and predictive analyses.
AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10)
After the tests of controls and substantive audit tests have been completed, auditors evaluate all the evidence that has
been accumulated and draw conclusions based on this evidence. This phase is the audit completion/reporting phase.
The completion phase includes many tasks that are needed to wrap up the audit. For many types of audits, the most
important task is obtaining a letter of representations from company management. The letter of representations is
often considered the most significant single piece of audit evidence, because it is a signed acknowledgment of
managementโ€™s responsibility for the reported information. In this letter, management must declare that it has provided
complete and accurate information to its auditors during all phases of the audit.
Four types of reports that are issued:
1. Unqualified opinion, which states that the auditors believe the financial statements are fairly and consistently
presented in accordance with GAAP or IFRS
2. Qualified opinion, which identifies certain exceptions to an unqualified opinion
3. Adverse opinion, which notes that there are material misstatements presented
4. Disclaimer of opinion, which states that the auditors are unable to reach a conclusion.
OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 )
DIFFERENT ITENVIRONMENTS
Most companies use microcomputers or personal computers (PCs) in their accounting processes. General controls
covering PCs are often less advanced than those covering the mainframe and clientโ€“server systems. Following are some
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provisions for a year. He had treasure too, and there was no fear.
What could the English, with their small amount of artillery, effect
against the hundreds of cannon in the Fort and the new
fortifications? โ€˜Let them come on!โ€™ he would say; โ€˜with that fort
before, and a bare country behind them, let us see how long they
will stay!โ€™ And his words were echoed by his sycophants; but it was
easy to see, for all that, how dread gnawed at his heart.
On the evening of the fourth day after the action, he was in his
tent of audience. He was confident, for no news had been heard of
the English army, and it had not advanced upon the road as he had
expected. He hoped it had retreated, or was stationary for want of
forage; and he was even asserting broadly that it had.
Suddenly a messenger entered with dismay upon his face. Tippoo
knew not what to think. All his officers were present, and every one
trembled, though they knew not what to expect.
โ€˜Speak, Madur-bukhta!โ€™ cried Tippoo fiercely; โ€˜what hast thou to
say?โ€™
โ€˜May I be your sacrifice! May I be pardoned,โ€™ stammered the man;
โ€˜the Englishโ€”the kafirsโ€”have crossed the river!โ€™
โ€˜Crossed the river?โ€™ echoed all; โ€˜how? where?โ€™
โ€˜Dog!โ€™ cried the Sultaun, โ€˜if thou liest, I will have thee torn
asunder. Where did they cross?โ€™
โ€˜At Sosillay.โ€™
โ€˜At Sosillay! Who has been the traitor? Is any one missing?โ€™
โ€˜May I be your sacrifice!โ€™ said an officer, โ€˜it must be Kasim Ali Patรฉl.
He was seen hewing down the true believers at Malvilly.โ€™
โ€˜Kasim Ali!โ€™ gasped the Sultaun; โ€˜Alla help me! then all is lost.โ€™ And
he sank down on his musnud in stupor.
Long he remained so, only at times repeating โ€˜Kasim Aliโ€™ and
โ€˜Sosillay!โ€™
Hardly any one spoke except in whispers. After some delay,
sherbet was brought to him, and he seemed to revive. He sat up,
passed his hand across his forehead, as though his brain was
bewildered; then he arose, and looked around him; his face was wan
and careworn; those few minutes appeared to have done the work
of years. Many burst into tears.
โ€˜Ye weep,โ€™ he said, โ€˜ye weep; why should ye weep for one
abandoned of Alla? I have no hope now. Why stay ye with a man
who is doomed? why link your fate to a drowning wretch, who hath
not even a straw upon the whirlpool of his fate to clutch at? Go! ye
have served me wellโ€”ye have fought for me, bled for me. Goโ€”may
Alla keep ye! Ye have been my friends, my companions. I have been
harsh, often cruel. Will ye pardon me? will ye pardon a poor slave of
Alla? Go! Iโ€”Iโ€”have ever loved ye, and nowโ€”โ€™
He was interrupted: an officer, with streaming eyes, rushed from a
side of the tent, and throwing himself at the Sultaunโ€™s feet, clasped
his knees and sobbed passionately aloud.
Tippoo could endure no more. He who had been by turns bitter in
sarcasm, brutal in mirth, cruel, proud, exacting, unfeeling,
tyrannical, overbearing among his subjects, was now humbled. He
appeared to struggle for a moment; but, unable to quell the wild
tumult within him, he burst into tearsโ€”the first he had ever been
seen to shed.
Then ensued a scene which words cannot paintโ€”a scene of
passionate raving, of tears, of oaths, of fidelity to death. Men
embraced one another, and swore to die side by side. Those who
had cherished animosities for years, cast themselves on each otherโ€™s
breasts, and forgot enmity in the bond of general affliction. All swore
before Alla and the Prophet, by the Sultaunโ€™s head and the salt they
ate, that they would die as martyrs; they determined to retreat upon
the city, and to fight under its walls to death.
The army retired, and awaited the onset, but they were
disappointed; the English army passed three miles to the left, in
glittering array, and encamped at the opposite side of the Fort to
that on which the former attack had been made, and for the time
the Sultaun exulted in his safety.
Days passed: the thunder of cannon ceased not night or day, and
the hearts of all were appalled. No mercy was expected from the
British. Death would have been welcome at first; but its gradual
approach, and the stern progression of the English to victory, could
not be shut out from menโ€™s eyes. All the redoubts beyond the Fort
had been carried long ago; even the French, upon whom the eye of
the Sultaun rested in hope, were beaten back by the native troops of
his enemies, though they fought bravely. Then he felt how he had
been cajoled, deceived, betrayed into destruction. To all his letters to
the English commander there was but one replyโ€”send the money
and the hostages, and the cannon shall cease, but not before. At
this his proud heart rebelled; there were those around him who still
ridiculed the idea of danger, but he well knew its reality. Day by day
the mosque resounded with his frantic prayers; the Moolas to this
day tell how impious they wereโ€”how he raved, prayed, cursed by
turns, till those who heard believed that a judgment would follow
them.
He held no communication with his family, for his presence in the
zenana was ever a signal for an outburst of grief. He lived in his hall
of audience, or in a small room off it, where most part of the day
and night was passed in vain astrological calculations, or those
horrible magical rites we have before alluded to; at other times he
was upon the walls, directing cannon, and firing with his own hand.
The breach became practicable; the guns on both sides of it had
long been silenced, and men looked on at the work of destruction,
and heard the storm of shot, shells, and grape which poured
through it, in sullen despair. The brave Meer Ghuffoor, who was
devoted to the Sultaun, saw that it could not be defended much
longer; when the day dawned he went to the monarch, to try to
rouse him to a sense of his danger: it was vain.
โ€˜There is nothing between thee and thine enemies, O my Sultaun!โ€™
said the Syud; โ€˜nothing to prevent the storm. Their men are ready in
the trenches, and have been there since it was light; I have watched
them. The walls are gone. If your slave is permitted, he will
commence a wall and a ditch across the inside that cannot be
breached, and it will stop them.โ€™
โ€˜Go, Syud, we fear not,โ€™ said the Sultaun; โ€˜we have hope in other
things; events will happen which thou knowest not of. The English
will be blasted this dayโ€”withered from the face of the earth. Already
we have ordered Fateehas for to-morrow. Go, old man! we feel for
thy zeal, but there is no fear; Mars is yet in the circle of planets.โ€™
โ€˜Thou wilt never see to-morrow,โ€™ said the Syud prophetically,
โ€˜unless what I advise is done. I will do it; I have sought death these
many days, but it comes notโ€”I may find it there.โ€™
โ€˜Go then, in the name of the Shitan, go!โ€™ cried the Sultaun hastily;
โ€˜trouble me no more. Do as thou wilt, but trouble me not.โ€”So,
Runga Swamee! what news? hast thou prepared all?โ€™
โ€˜Alas!โ€™ said the Syud as he went out, โ€˜I shudder at his communion
with those Brahmin infidels. I would to Alla I were with my old
brethren in arms; but that is now impossible, and death alone will be
honourable to the old soldier.โ€™
โ€˜All is prepared, O Sultaun,โ€™ replied the Brahmin; โ€˜we wait for the
menโ€”thou hast them ready?โ€™
โ€˜Ay, there are twelve dogs, sons of unchaste mothers, swine!โ€”
take them.โ€™
โ€˜The goddess will be pleased, O Sultaunโ€”she will drink their
blood. To-night, to-night she will put fear into their hearts; she will
send rainโ€”the river will fillโ€”they will be cut off.โ€™
โ€˜Ha! ha! ha!โ€™ laughed the Sultaun, โ€˜and twelve base-born
Feringhees will go to hell. Who is withoutโ€”Jaffar?โ€™
โ€˜Refuge of the world! I am here.โ€™
โ€˜Hast thou obeyed the orders I gave thee yesterday?โ€™
โ€˜Protector of the poor! I have; not one lives nowโ€”Feringhee,
Moslim, or Hindoo; the prisoners died in the night. It was hard work,
there were so many, but it was done,โ€™ and he chuckled. โ€˜There were
twelve sparedโ€”the last twelve.โ€™
โ€˜Good: if the Fort is taken, the kafirs will look in vain for their
brethren. Now go thou to the prison, take the twelve sons of
perdition who were captured in the sortie, bind them hand and foot,
and convey them to the temple. Thou art ready, Runga Swamee? As
the sun rises, their blood must flow, one by one. The men are ready,
the priests wait, the swords are sharpโ€”what more? Enoughโ€”go!
thou understandest, Jaffar?โ€™
โ€˜Ay, my lord.โ€™
โ€˜Hast thou sent for himโ€”for Compton?โ€™
โ€˜The men go to-morrow.โ€™
โ€˜Good: when he comes he shall be the next offering, if thou
wantest more, Pundit.โ€™
โ€˜I am thankful,โ€™ replied the man: โ€˜thou wilt gain much favour for
this and thy gifts to Brahminsโ€”thirty thousand years of protection
for every offering.โ€™
โ€˜Inshalla!โ€™ said the Sultaun; โ€˜go! time flies.โ€™
It was noon, the day was bright and hot, and a strong mirage
flickered upon the white tents of the English camp, the parched
ground around them, and the black and rocky bed of the river. In the
camp many men were moving about, and marching to and fro. The
Sultaun was looking at them with his telescope, but saw nothing to
excite alarm. He was gayer than usual, for he had seen his face in a
jar of oil, and the reflection had been fortunate.
โ€˜Rain will fall to-night in the hills,โ€™ he said to a favourite near him,
Rajah Khan, as he observed some heavy masses of white fleecy
clouds in the west, which hung over the nearer hills and shrouded
the distant peaks. โ€˜The Brahmins are right, the sacrifice has done
good; after all, only a few Feringhees have gone to hell before their
timeโ€”ha! ha!โ€™
โ€˜May your prosperity increase!โ€™ said the officer; โ€˜they have
deserved their death.โ€™
As he spoke a man rushed up the steps of the cavalier. Tears were
in his eyes, and his manner was wild.
โ€˜What has happened, O fool?โ€™ said the Sultaun; โ€˜hast thou seen
the devil?โ€™
โ€˜Khodawund!โ€™ said the soldier, speaking with difficulty, โ€˜the Syud,
the holy Meer Ghuffoor is dead.โ€™
โ€˜Merciful Alla!โ€™ cried Tippoo, โ€˜art thou sure of this?โ€™
โ€˜Alas! quite sure, Light of the World! I carried him away: behold
his blood.โ€™
โ€˜It was his destiny,โ€™ said the Sultaun gloomily; โ€˜it was once said his
fate was linked with mine,โ€”let it come. His death was that of a
soldier, may mine be the same! Go! let him be buried with honour.
We will dine here,โ€™ he added to an attendant; โ€˜we feel hot within,
and this air from the water is cool.โ€™
His light repast was soon finished, and again he sat looking
towards the trenches. He thought there were many men in them; as
if by mutual consent, the firing had ceased on both sides, and no
sound arose except the busy hum of the city: in the English camp all
was still as death. He speculated for a while idly upon the unusual
quietness, and looked again. On a sudden a man climbed upon the
mound of the trench; he was tall and noble in appearance; his
height was exaggerated by his positionโ€”he looked a giant. The
Sultaunโ€™s heart sank within him; he could not be mistaken in those
featuresโ€”it was Baird, whom he had so often reviled. โ€˜He comes to
revenge the old man,โ€™ he mutteredโ€”โ€˜to revenge Mathews!โ€™
It was a noble sight to see that one man stand thus alone in front
of both armies: he appeared to look at the Fort for an instant, then
drew his sword from its scabbard, and as it came forth it flashed in
the sunlight. He waved it high in the air. Another leaped to his side:
he was a native, and wore a steel cap and glittering chain-armour; a
shield hung on his arm, and he waved a broad sabre. They leaped
together from the mound, followed by hundreds, who with loud
cheers dashed on in regular order.
โ€˜Prophet of Alla!โ€™ cried the Sultaun, โ€˜they comeโ€”Baird and Kasim
Ali! Look to the breach! every man to the breach! defend it with your
lives!โ€™
He was hurrying away, when a thought appeared to strike him.
โ€˜Stay!โ€™ he cried, โ€˜bring water; we have eaten, and are unclean; we
would not die like a kafir, but one for whom the Apostle waits ere he
enters Paradise. I come, O Mohamed! I come quickly now.โ€™
CHAPTER XLIX.
โ€˜To the breach! to the breach!โ€™ was now the cry far and wide;
those who loved the Sultaun hurried there to die, to stop with their
bodies the ascent of the devoted Englishโ€”a living wall in place of
that which had been torn down.
It was a sight on which men looked with throbbing hearts and
aching eyes from both sidesโ€”those in the English camp, and those
in the Fort. There were but few cannon to stop the English; all upon
the breach had been dismounted, and no one dared show himself
upon the dismantled defences to plant others. But as the British
advanced, a storm of shot and rockets met them, which was enough
to have turned more daring men. Many went down before it, many
writhed and struggled; the column was like a march of ants where a
human foot has just trodden, some hurrying on, a few turning to
carry away a wounded and disabled comrade.
โ€˜They are drunk!โ€™ cried the Sultaun; โ€˜the hogsโ€”the kafirsโ€”they
have been plied with wine. Be firm, brothers, and fear not, though
they are desperate. Be firm, ye with the long spears, and do ye of
the Kureem Kutcheree regain your lost fame! Remember, we are
present,โ€”a hundred rupees for every Feringhee! Look to your aimโ€”
they cannot pass the ditch.โ€™
Such broken sentences escaped him from time to time, as he fired
upon the enemy with his own hand, often with deadly aim; but
though the resistance made was desperate, what was able to
withstand the hot ardour of this assault? Man after man went down
before the strong arm of Baird, who toiled like a knight of old in the
breach, cheering on his men with loud cries of revenge for the
murdered. Kasim fought beside him, and equalled the deeds of the
British leader.
โ€˜They bear charmed lives!โ€™ cried the Sultaun, dashing to the
ground the gun he had just fired; โ€˜twice have I struck down the men
close to them, but the balls harmed them not.โ€™
โ€˜Retire, I beseech you, O Prince!โ€™ cried Rajah Khan and a hundred
others around him; โ€˜this is no place for you; on our lives be it we
drive them back.โ€™
โ€˜No; I will die here,โ€™ said Tippoo doggedly; โ€˜they shall pass into the
Fort over my body; but the ditch is yet before themโ€”they cannot
pass it unless it is filled as it was atโ€” Bah! why should I have
thought of that scene?โ€™
This passed in a moment: the struggle on the breach was overโ€”
the defenders and their enemies lay there in heaps; still there was
the ditch to cross, which was wide and deep; for an instant even
Baird was staggered, and his men ran right and left seeking for a
passage. Kasim Ali and he were close together; there was a
scaffolding, and a plank over it leading to the rampart on the other
side: it was enough, the way was found, and hundreds poured over
it quicker than thought.
It was the last sight the Sultaun sawโ€”everything else swam
before his eyes; he looked stupefied, and said, hurriedly and
gloomily, โ€˜It is finishedโ€”where are my bearers? take me to the
palaceโ€”the women must dieโ€”every one: we would not have them
defiled by the kafirs. Come! haste! or we are too late.โ€™
They led him to his palankeen, mingling with the fugitives, who in
the passage between the two walls were rushing on to the small
postern where it had been left; men had been sent for it, but what
bearers could struggle against that frantic crowd? As they hurried
on, Rajah Khan vainly endeavoured to persuade him to fly by the
river-gate; Poornea and his son were out, he said, and they might
yet escape to the fastnesses of the west.
โ€˜Peace! cried the Sultaun; โ€˜the women are sacredโ€”they must die
first; then we will throw ourselves upon the kafirs, cry Alla Yar, and
die. May hell be their portion!โ€™ he exclaimed suddenly, as he
stumbled and fell. They raised himโ€”a shot had struck him; he was
sick to death, but they were strong men, and they urged him on,
supporting him. Another cry he utteredโ€”they saw blood pour from
his backโ€”he was wounded once more; but the gate was close at
hand, and they strained every nerve to reach it. Hundreds were
struggling there: the fierce English were behind, advancing with loud
oaths and cheers, maddened by excited revenge, slaughter, lust, and
hope of plunder. A fearful thing is a strife like that, when men
become monsters, thirsting for blood.
They reached the palankeen, and laid the Sultaun in it. โ€˜Water!
water!โ€™ he gasped; โ€˜air! I am choking! take me out, take me out, I
shall die here! Water! for the love of Alla, water! one drop! one
drop!โ€™
โ€˜Remember the murdered, give no quarter,โ€™ cried many whose
bayonets were already reeking with blood. โ€˜Here is a gate, we shall
be inside directlyโ€”hurrah!โ€™
โ€˜They come, Huzrut,โ€™ said Rajah Khan, trying to rouse the dying
man; โ€˜they come, they are near, let us tell them who thou art, they
will spare thee.โ€™
โ€˜Spare me!โ€™ he cried, rousing himself at the last words. โ€˜No! they
burn for revenge, and I should be hung like a dog; no! I will die
here.โ€™ He was very faint, and spoke feebly.
โ€˜Here is a princeโ€”Iโ€™ll be the first!โ€™ cried a soldier, dashing into the
gateway and snatching rudely at the rosary which was around the
Sultaunโ€™s neck.
It rallied the expiring lamp of life. โ€˜Dog of a kafir! son of an
unchaste mother!โ€™ cried the Sultaun, gnashing his teeth as he seized
a sword which lay by him, โ€˜get thee to hell!โ€™ and he struck at him
with all his might; it was the last effort of life, but it was not fatal.
โ€˜Damnation!โ€™ muttered the man, setting his teeth with the pain of
the wound, as he raised his musket.
He fired, the ball pierced the skull, the Sultaunโ€™s eyes glared for an
instant, quivered in their sockets, then his head fell, and he was
dead. The lion of the faith, the refuge of the world, had gone to his
account!
โ€˜Well met, noble Kasim,โ€™ cried Philip Dalton, as heading his party
he dashed down the cavalier which had first been gained, and was
now in the body of the place; โ€˜keep with me; thou knowest the
prisons?โ€™
โ€˜Every one, colonel; but haste! they may even now be destroying
them.โ€™
Philip shuddered, there was no time for thought. Many men were
around him, and they rushed on, led by Kasim Ali, whose reddened
sword, and armour sprinkled with blood, showed how he had been
employed.
Eagerly, and with excitement which hardly admitted thought, so
engrossing was it, did those two and Charles Hayward search every
part of the Fort, and every place where it was possible that prisoners
could have been concealed: they found none. And when the palace
was opened they rushed into its most secret prisons and burst them
open; they found traces of recent habitation by Englishmen; and
while their fears were horribly confirmed, their last hopes for Herbert
Compton departed.
โ€˜Ah! could I but meet the villain Jaffar!โ€™ cried Kasim, as they gave
up further search, for it was now dark; โ€˜if indeed he be alive, then
would we wring from him the fate of your poor friend. Inshalla! he
may be found: I know his haunts, and will watch them all night; I
will come to thee in the morning.โ€™
โ€˜I shall be here with my regiment,โ€™ Dalton said sadly; โ€˜but I have
no hope, for that cowardly villain will have fled long ere now with his
ill-gotten wealth.โ€™
The morning broke gloomily after that fearful day and night; for
during the latter there had been appalling alarms, shots, screams
from terrified, plundered, and often violated women; there were
many dreadful excesses, but they were checked. As the day
advanced, order was restored once more, and the moderation of the
English in their victory, their justice, and protection of all, is yet sung
and said through the country by wandering minstrels.
The Sultaunโ€™s body had been discovered where he had fallen; his
faithful attendant lay beside him, with others who had fought with
him to the last. They were brought into the palace, and recognised
by the women with unfeigned and bitter grief. Of all that host of
secluded women, two only truly mourned his fate. The one was his
mother, the other Fureeda, who could with difficulty be torn from his
body, as they took it away for burial. Her love had grown with
misfortune; for in her society he had found rest from care and from
his own restless mind; of late he had visited no other, and, despite
of his vices, she had felt security with him, whom no one else looked
on without fear; and as his fate approached, she foresaw it, pitied,
and loved him.
The last rites of the faith had been performed upon the body. The
grave clothes, which, brought from Mekha, had been for years in his
possession, were put on with the requisite ceremonies, ablutions,
and fumigations; the sheet, filled with flowers, was laid over the
body; the attendant Moolas chanted thrice those parts of the Koran,
the โ€˜Soora e fateeha,โ€™ and the โ€˜Qool hoo Alla!โ€™ They were about to
raise it, to place it in the coffin, when two women again rushed in;
the one was old, wrinkled, and greyโ€”it was his nurse; she beat her
bare and withered breasts, and, kneeling beside the corpse, showed
them to it with passionate exclamations. โ€˜Thou hast sucked them,โ€™
she cried, โ€˜when I was young, and they were full of milk! Alas! alas!
that I should have lived to say I bestow it on thee.โ€™
The other was Fureeda; she spoke not, but sobbed bitterly, as she
looked on the pinched and sharpened features, and livid face of him
who had till the last clung to her with affection.
They were removed with difficulty, and the procession passed out
slowly, the Moolas chanting the funeral service with slow and
melancholy cadences. The conquerers of the dead awaited his
coming, and, in silent homage to their illustrious enemy, lifted their
plumed hats from their brows, as the body passed on to its last
resting-place beside the noble Hyder. The troops, which had the day
before been arrayed in arms against him, now paid the last honours
to his death; and through a street of British soldiers, resting upon
their firearms reversed, while their bands played the dead march in
Saul, the procession wound its way. Without in the street were
thousands of men, who, frantic in their grief, cried aloud to Alla; and
women, who beat their breasts, and wailed, or else uttered piercing
shrieks of woe, flung dust into the air, and, casting loose their hair,
strove to prostrate themselves before the body of the dead. The
solemn chant proceeded; each verse sung by the Moolas, who in
their flowing robes preceded the coffin, was repeated by all around.
The body was surrounded by all the officers of Tippooโ€™s late army
who had survived, and those of the Nizamโ€™s force, on foot; and there
was one of his sons on horseback, who sat in a kind of stupor at the
overwhelming affliction.
The day had been gloomy, and was close and hot; not a breath of
wind stirred the trees, and heavy lurid masses of clouds hung over
the city, from whence at times a low muttering growl of thunder
would break, and seemingly rattle all over the heavens. Men felt
heavily the weight of the atmosphere, and every now and then
looked up at the threatening mass which hung above them.
Through the plain, which extends to the mausoleum of Hyder, the
multitude poured; and as the procession gradually approached its
goal, the frantic cries of the people increased, almost drowning the
melancholy dead march and the chant which arose, now one, now
the other, and sometimes both blended into a wild harmony upon
the still air. Then there was a momentary silence, only to be
succeeded by bursts of grief even more violent than before. The
thunder appeared to increase in loudness every moment, while
flashes of lightning darted across the heavens from side to side.
The procession reached the burial-place; the grenadiers formed a
street, rested upon their firearms reversed, and the body passed on.
The band now ceased, and the bier being laid down, the body was
taken from it, preparatory to being laid in the grave. The Moola (for
one alone now officiated) raised his voice in the chant of the first
creed; it was a powerful one, but now sounded thin and small
among that vast assembly; he had said only a few words, when a
flash of lightning burst from above, nearly blinding them, and a peal
of thunder followed, so crashing, so stunning, that the stoutest
hearts quailed under it. It died away, and as it receded far into the
east, the melancholy tone of the Moolaโ€™s voice, which had been
drowned in it, again arose clear and distinct, like the distant wail of a
trumpet.
The heavens were still for a while; but as the body was laid in its
last narrow resting-place, its face to the west, and as the Moolas
chanted out โ€˜Salฤam wo Aliekoom wo Ruhmut Ullฤฤh!โ€™[60]
again a
crashing peal burst forth, and their words were lost in the deafening
roar. Now peal after peal rolled from the clouds. As yet there was no
rain nor wind, and the black mass appeared almost to descend upon
the tall palm-trees which waved above, and flashes of lightning so
vivid that the heavens blazed under the light, darted from it, and
played fearfully around. Men looked at each other in awe and
wonder, and felt their own littleness, when the mighty lay cold in
death before them, and the thunder of his Creator roared, seemingly
as in deprecation of the deeds of his life.
60. Peace and the grace of God be with you.
The companies formed on each side of the grave to pay their last
tribute of respect to a soldierโ€™s memory, and the word was given
โ€”โ€˜Fire!โ€™ The rattle which followed seemed to be taken up by the sky;
away rolled the awful echoes into the far west, and, lost for a
moment among the huge crags and mountains of the Ghรขts, seemed
to return with double force to meet the peals of artillery and volleys
of musketry which broke from the Fort and the British army. The
bands struck up again, but they were dimly heard; and, as all
returned to the sound of their merry music, it seemed a mockery
amidst the din and turmoil of that tempest.
But we must carry our readers back to Herbert Compton, over
whom years had passed, chequered by no events save the visits of
Jaffar Sahib, to urge upon him compliance with the Sultaunโ€™s
demands for assistance, plans of fortifications, or military
instructions. The Sultaun had from the first taken it into his head
that Herbert was a man of education and skill beyond his fellows;
and as every idea was esteemed a revelation from Providence, he
had clung to this one with all the obstinacy of his nature, for he had
a necessity for the aid Herbert might have given. Often he would
forget him for months. Once or twice, provoked by his obstinate
refusals, he had issued orders for his death, and revoked as fast as
he had written them. Herbert had lingered on upon those
mountains, the cold and mists of which, exaggerated to the Sultaun,
made him suppose that the place was the one where hardship would
be the greatest, and life the most difficult to bear. But he knew not
of that glorious climate, of its cool, fresh, elastic, invigorating
breezes; of its exquisite scenery; of the thousands of wild flowers,
and green hills and hanging woods; deep wooded glens, in which
brawled clear and sparkling rivers, now chafing over a pebbly bed,
now creeping still under some golden mossy bank, covered with wild
thyme and violets, from among which peered the modest primrose,
the graceful cyclamen and tall fern, which nodded over the sparkling
water. He knew not what ecstasy it was to Herbert to lie at length
upon the soft sward, and to listen to the melody of the blackbird,
which in the joy of its heart trilled its liquid song, and was answered
joyously by its mateโ€”or to see the lark, high in air, wheeling around
in wide circles, till it was lost to sight, the same as he had used to
listen to with Amy in the groves of Beechwood. Herbertโ€™s thoughts
were often carried back to the past, remembering with the minutest
exactitude every tone, every word of their sweet converse.
It was an unreal life, with none of the worldโ€™s occurrences before
him; from his high prison he looked forth over a wide country, but he
could only speculate idly upon what was passing in the world. He
had no hope of deliverance,โ€”for ever since the first siege of the city,
of which he heard after the English had departed, he had ceased to
think of liberty except in death. He had no hope that his life, his
intellect, which he felt to be strong and vigorous, would ever be
called into the action they were fitted for;โ€”nor his kind heart, his
affectionate sympathies find again objects on which to fix. He had
no companion but nature, upon whose varying face he could always
look with delight, while he listened to the brawling streams, the
murmurs of the waving woodsโ€”those sweet voices with which she
peoples her solitudes.
Yet latterly he had found a companion. One of the guards brought
a dog; Herbert attached it to himself, and the man gave it him when
he went away. He could speak to itโ€”he could speak English to it;
and as they would sit upon a sunny bank together, he listening idly
to the murmuring plash of waters, the hum of bees, watching the
bright flies, as they sported in the sunbeams, or the butterflies flying
from flower to flowerโ€”drinking in the loveliness of the prospects,
whether over the vast blue plains and endless ranges of mountains,
or inwards, among the quiet peaceful valleys and swelling hillsโ€”he
would, after musing a while, speak to his favourite of her he loved,
of his home, of his mother; and often, when tears started to his
eyes, and his voice faltered, the dog would look at him wistfully, and
whine gently as he scratched him with his paw; he seemed to know
there was something wrong, and he thus expressed his sympathy;
and when Herbert arose to go, he would run in wide circles upon the
mountain-side, chasing the larks from their nests, tearing the grass
with his teeth, and barking so joyfully that Herbertโ€™s spirit would be
gladdened too.
But who can tell his yearnings for homeโ€”for the sight of a face
beside those of his guardsโ€”for one word from a countryman? If
ever he should escape, what tidings might be in store for himโ€”of
the changes, the events of years? Escape! alas that was impossible.
Everywhere the same rugged sides presented themselves,
everywhere the same vast forests below, to enter which was death,
and beyond them the territory of the Sultaun. He often longed to
make a second attempt to be free, but his better thoughts proved its
utter impracticability.
One day a few showers had fallen, and the air was soft and
balmy; the dry winds of May had already abated, and the summer
was beginning to burst forth. Herbert was lying upon the spot which
we have once mentioned in Hulleekul Droog; his little garden was
freshened by the late rain, and the odour of the flowers came to him
gratefully, as he looked over the wide prospect, now so familiar, yet,
for all that, presenting in colour, in effect, perpetually new features.
The Naik of his guard came to him. โ€˜Arise!โ€™ he said, โ€˜I have news
for thee.โ€™
โ€˜Speak!โ€™ said Herbertโ€”โ€˜what news? is Jaffar coming again? is he
arrived?โ€™
โ€˜Not so,โ€™ said the man, โ€˜thou art to travel.โ€™
Herbertโ€™s heart sank within him.
โ€˜To travel!โ€™ he said anxiously; โ€˜has the Sultaun sent for me?โ€™
โ€˜No,โ€™ said the man, โ€˜he has notโ€”he is dead. The English have
taken the city, and the Sultaun is no more.โ€™
โ€˜Merciful Providence!โ€™ cried Herbert aloud in his own tongue; โ€˜is
this true, or is it a dream? killed, didst thou say?โ€™
โ€˜Ay, Sahib,โ€™ said the man, dashing a tear from his eye; โ€˜he was a
great man, and has died like a soldier! Wilt thou come? thy
countrymen will look for thee now, and perhaps the act of taking
thee to them will give me favour in their eyes. As to this post, it will
be abandonedโ€”no one will need it; and if we remain here, no one
will remember us. What dost thou think?โ€™
But he spoke to one who heeded not his wordsโ€”they hardly fell
upon his ear. Herbert had knelt down, and on the spot where his
first vision of escape had come to him, where he now heard he was
free, he poured forth thoughts that were too big for wordsโ€”
incoherently, perhapsโ€”what matter? they rose out of a grateful,
glowing heart, and ascended to the throne of Him who looked into it
and saw the feelings there, while the words that expressed them
passed away upon the sighing wind unheeded.
Herbert arose. โ€˜Art thou ready?โ€™ he said.
โ€˜To-morrow morning, Sahib; ere the dawn breaksโ€”there is a moon
โ€”we will set out. In four days, if we travel fast, we shall be at the
city.โ€™
โ€˜Have you seen the poor fellow who has been just brought into
camp upon a cot, Dalton?โ€™ said an officer of the staff, who lounged
into Philipโ€™s tent, about noon, some days after the above. โ€˜It seems
he was confined in a hill-fort, and the garrison have brought him in.
Poor fellow! he is in a high fever; for they rested by the way in the
jungles, and there he took it. But โ€”โ€” is looking after him; they have
taken him into the hospital.โ€™
โ€˜Some native, I suppose,โ€™ said Philip, looking up; he was writing to
his wife.
โ€˜Noโ€”an Englishman; it was supposed there were none left, butโ€”โ€™
โ€˜Good heavens!โ€™ cried Philip, seizing his cap, and rushing
precipitately from the tent. โ€˜If it should be he!โ€”merciful Providence!
โ€”ifโ€”โ€™
He flew across the camp; the officer looked after him in wonder.
โ€˜What can he mean?โ€™ he said aloud. He saw Philip run at full speed
to the hospital tent, and he followed him there more leisurely and
looked in. Philip was kneeling beside the bed of the sufferer, whose
hands were clasped in his; the tears were streaming down his
cheeks, and he was striving to speak. The otherโ€™s eyes were
upraised, while his lips moved as if in prayer, and a look of silent
thankfulness, of joy, of perfect peace and happiness was upon his
handsome features, which he could hardly have conceived
expressible by any emotions. He looked for a few minutes, and then
hurried away to hide his own. โ€˜It must be Captain Compton,โ€™ he said,
โ€˜so long missing; I will not disturb them.โ€™
It was indeed. In that silent grasp of the hand,โ€”in the long,
earnest, loving embrace which had preceded it,โ€”in the recognition
at once of the friend, and even brother, of his early years, Herbert
had already forgotten all his sufferings. He had caught a branch
upon the shore he had so long floated past, and leaped upon it; and
now secure, could even in that moment follow the frail raft which
had so long borne his sad fortunes, and gradually lose sight of it in
the visions which opened before him.
Not long did he remain on that humble pallet; removed to Philipโ€™s
tent, and in his company and that of Charles Hayward, he felt, as
they told him of the events of the past, that it was like one of those
blissful fancies which had cheated him so often. He fell asleep, and
dreamed of joy and peace, vaguely and indefinitely, and awoke
refreshed by rest, and the prescriptions of the surgeon who attended
him; he gazed around, and his eyes met the happy faces and joyful
looks of his friends,โ€”then, then only, did he feel it all to be true.
CONCLUSION.
Day by day Herbert made progress towards recovery, and with
peace of mind returned strength and vigour. He had been ill for
nearly a fortnight before the time we speak of, and had been tended
with that constant and unremitting solicitude by his dear friends and
brothers, which can easily be imagined, but not easily described.
There was another too, the brave Kasim Ali, who had been quickly
summoned to Philipโ€™s tent after the arrival of the lost one, and who
had rejoiced in his recovery with joy as genuine as the others.
โ€˜How often I told you to hope, Sahib,โ€™ he would exclaim, as he
looked on the joy of the friends, and their love for each other. โ€˜How
often I said he was not dead; that the Sultaun (may his sepulchre be
honoured!) would not destroy him.โ€™
And then they would shake their heads, and think that if the
Sultaun had been alive, how little would have been the chance of
their ever meeting again upon earth.
โ€˜You appear to cling to his memory with fondness,โ€™ said Dalton, in
reply to a burst of praise which Kasim had uttered; โ€˜yet he used you
ill, and would have killed you.โ€™
โ€˜I do,โ€™ he replied; โ€˜he was a great manโ€”such an one as Hind will
never see again. He had great ambition, wonderful ability,
perseverance, and the art of leading menโ€™s hearts more than they
were aware of, or cared to acknowledge; he had patient application,
and nothing was done without his sanction, even to the meanest
affairs, and the business of his dominions was vast. You will allow he
was brave, and died like a soldier. He was kind and considerate to
his servants, and a steady friend to those he loved. Mashalla! he was
a great man.โ€™
โ€˜Yet he was treacherous to you, Meer Sahib,โ€™ said Philip.
โ€˜Ay, and had he not been so, ye might now have been far from
hence. Ye see, sirs, the power of destiny, which, working even by
such mean instruments as myself and Jaffar, has wrought great
ends.โ€™
โ€˜What treachery?โ€™ said Herbert. โ€˜I have wondered to see thee here
in the English camp, but thought thou mightest have been admitted
to protection like the rest of the Sultaunโ€™s officers.โ€™
โ€˜It is a long tale,โ€™ said Kasim, โ€˜but your brother, the colonel, knows
much of it already, and he will tell it to you.โ€™
โ€˜Not so,โ€™ said Philip, โ€˜tell it yourself, I should only blunder in the
narration;โ€™ and he added, โ€˜since we have been together, I have never
asked after the lady you loved, Meer Sahib; it is a painful question,
perhaps, and may awaken thoughts and feelings long since dead.
You smileโ€”I rejoice to see it.โ€™
โ€˜You know, Sahib, we Moslems are not given to speaking of our
wives or families,โ€™ said Kasim, โ€˜and therefore I have never mentioned
her; but she lives, I rejoice to say, and is as beautiful to my eyes as
ever.โ€™
โ€˜Come!โ€™ said Herbert, โ€˜if it be a tale of love, let me hear it; I have
talked long enough, and can listen patiently.โ€™
Kasim then related his adventures, from the time he had appeared
a youth in Tippooโ€™s Durbar, to that in which, wearied by his cruelties
and uneven temper, he had left him, and had so narrowly escaped
assassination.
โ€˜I reached my village,โ€™ he continued, โ€˜and long remained in
secrecy, enjoying the quiet of my own home. I read my favourite
poets, wrote verses, and a history of my own adventures, to pass
the time; but in truth, after so much excitement, I at length grew
tired of the dull life, and looked around me for employment. The
administration of the affairs and collection of the revenue of my
district happened then to be vacated by the person who had held
the offices, and, as I understood the duties perfectly, I solicited and
obtained the situation by help of a douceur to the minister: in its
duties, and in the suppression of the disorders of the country, I
found ample employment. Still I had never visited the city of
Hyderabad, and as I had need to go there to arrange some matters
with the minister regarding the revenue collections, I determined
upon a short visit, and was courteously received both by him and by
the Prince, who spoke much to me of the Sultaunโ€™s character, and
the wild schemes of conquest which he meditated.
โ€˜I was delighted with the city, and the polite and courtly character
of its nobles, and I remained longer than I had intended. One day I
was riding towards the ministerโ€™s house, in order to take my leave of
him, previously to my departure, when a woman, rather old, but
decently dressed as a servant, whose features at first sight appeared
familiar to me, ran towards me in the open street, and catching hold
of the rein of my horse uttered a loud cry of joy. The horse was a
spirited one, and began to curvet and bound, and she dared not
approach me. I saw her speak to my groom; and when she had
learned where I lived, she told him she would come in the evening,
waved her hand to me, and darted down a narrow street. All that
day I wondered much who she could be; I could not by any effort
recall her name to my memory, and though I had an engagement
with a friend, I waited at home till late.
โ€˜About dark a woman came, closely veiled, leading another. Both,
as they entered, threw themselves at my feet, and kissed them
repeatedly, uttering expressions of joy; they could not speak
intelligibly for some time, nor would they unveil, though I could hear
from their voices that they were aged. At length one playfully pulled
the veil from the otherโ€™s head, and to my joy and surprise I beheld
Meeran. I recognised her instantly, and, raising her up, embraced
her cordially. Sahib, the other was Sozun.
โ€˜I was, as you may suppose, breathless to know Ameenaโ€™s fate.
Was she alive? or did that hated place I remembered hold her mortal
remains? โ€œSpeak, I conjure you,โ€ I cried, โ€œfor I burn with
impatience.โ€
โ€˜โ€œShe lives, Meer Sahib,โ€ said Meeran; โ€œshe lives, blessed be Alla
and Moula Ali, and the Apostle and the Lady Muriam! to whom we
have offered up Fateehas for her recovery on every anniversary of
that event. Ah, Meer Sahib, it is before me now!โ€
โ€˜โ€œAlive!โ€ I cried; "but perhaps she is anotherโ€™s; some nobleman
hath heard of her beauty, and hath sought her in second marriage?"
โ€˜โ€œNo, by your soul!โ€ cried Sozun; โ€œshe lives, and thinks but of you.
She is as beautiful as a houri; the years that have passed now seem
but as hours; her skin is as fair, her eye as bright, her form as round
and perfect as ever.โ€
โ€˜โ€œAnd the wound?โ€ I asked.
โ€˜โ€œAh! it was a horrible gash,โ€ said Meeran, shuddering, โ€˜and it was
long before it healed; she will show you the place ifโ€”ifโ€”"
โ€˜โ€œCome,โ€ said I, โ€œcome! I burn to see her. I am not married; I
never should have married, perhaps. Come! it is my destiny. Ya Alla
kureem, how it hath been worked out!โ€
โ€˜They led the way joyfully: her mother had been advised of my
presence in the city by Meeran in the morning, and, closely veiled,
she sat in her private apartment, awaiting me. Her husband was
absent on some military duty, so I had to arrange all with her.
โ€˜How my heart beat as I entered the house! To be once more
under the same roof with her who had loved me so long and so truly
โ€”to be there in the hope that ere many hours should elapse she
would be mineโ€”mine for ever! Sahib, I had fought and bled on a
battle-field, yet I never felt so agitated as I did at that moment.
โ€˜A cry of joy from the old lady welcomed me. โ€œBlessed be Alla!โ€
she said, as she embraced me like a son; โ€œblessed be his name, that
thou art here! Oh that my lord were here, to welcome thee, and
greet thee as a son!โ€
โ€˜โ€œAnd Ameena,โ€ I said, โ€œtell me, by your soul, how is she? Doth
she still remember Kasim Ali? I am rich, I am high in rank; I have
left the Sultaunโ€™s service, and am now in that of your own
Government. What delay need there be? Let me, I beseech you,
speak to her, and send for the Moola to read the Nika.โ€
โ€˜โ€œFie!โ€ said the old lady, โ€œthat would be indecent haste.โ€
โ€˜โ€œWhat, after years of absence, mother? nay, say not so, but tell
her I am here.โ€
โ€˜โ€œWait,โ€ she said; โ€œI will return immediately.โ€
โ€˜I arose and walked about, burning with love, with hope, with joy.
The passion which for years had been smothered within me broke
out as freshly, as strongly as when I had first seen her. The memory
of that kiss was as if it still lingered on my lips. I heard a movement,
a sort of hesitation at the door; I thought the old lady would come
in. A figure entered, veiled from head to foot; it was a useless
precautionโ€”my heart told me that it was Ameena. I rushed towards
her, caught her tottering form in my arms, removed the veil from her
lovely features, and in a moment more strained her to my heart in
an embrace which she did not resist; and in a kiss which united our
souls once more, I pledged to her my faith and love for ever.
โ€˜Yes, she was as fair as ever; even more beautiful in the mature
charms of womanhood, than had been the girl I bore from the
dreadful waters, or preserved from the maddened elephant. There
was more fulness in her form, more fire in the large and soft eye,
which, filled with tears, rested on me. She clung to me as though I
should never part from her again, and her hand trembled in mine.
โ€˜I understood her. โ€œI will not go from thee, fairest! most beloved!โ€
I cried; โ€œmore even than the bulbul to the rose! more than Mejnoon
to Leila will I be to thee!โ€
โ€˜Her mother entered soon after; she saw Ameena unveiled and in
my arms. She gently chid her, but she did so no longer when the fair
and gentle creature bent on her an imploring look, and nestled
closer to my bosom.
โ€˜The next evening the Moola came: all had been prepared in the
meanwhile, and such a marriage as mine wanted no long ceremony
โ€”it was that only of the Koran. Some friends were sent for: in their
presence I wrote a settlement upon Ameena, and received an
assignment of all her property; it was little needed, for henceforth
our lot was to be together for good or for evil. There was a screen
put up in the apartment; the ladies came behind it; I heard the
rustle of their garments, and the tinkling of their ankletsโ€”it was like
delicious music. The few prayers were quickly read, the witnesses
signed and sealed the papers, and they left me. I heard the old lady
bless her daughter, and the servants join in a fervent Ameen! In a
few moments the screen was withdrawn, and I was alone with
Ameena. Sirs, the true believer when he enters Paradise, and is
welcomed by the beauteous houris that await his coming, is not
more blessed than I was then. Hours flew, and still we talked over
the past, and the miseries and sufferings of that dreadful time.
โ€˜โ€œTell me,โ€ I said, โ€œhow you escaped, and show me the placeโ€”the
wound.โ€
โ€˜She bared her beauteous neck, modestly and shrinkingly. I looked
on the wound and kissed it; it was on her shoulder, and had reached
the back of her neck. A heavy gold necklace and chain, she said, had
saved her life; but for that she must have been killed.
โ€˜โ€œBut,โ€ she continued, โ€œI knew nothing until I found myself in a
small hut; Sozun was there, and Meeran. I shrank from Sozun, for I
knew her to have been an evil woman; but she was vehement in her
protestations of affection, and I believed her. I knew not till long
after how nearly she had been connected with my fate; but she has
been faithful, and that is long since forgiven and forgotten in her
constancy. The house belonged to her daughter, and her husband
was a foot-soldier in the army; they were kind and good to me, and
the faithful Zoolfoo bound up my wound; indeed he sewed it up,
which gave me great pain; but I was soon strong again, and I
inquired for the Khan and for you; they said you had both fallen, and
I mourned you as dead. Afterwards when the Sultaun capitulated,
and there was peace, I followed my protector as a humble woman,
and attended by Meeran and Sozun, under pretence of making
offerings at a shrine, we escaped from the Fort, and entered that of
the troops of the Dekhan: although my father had not accompanied
them, yet I found his intimate friend Sikundur Beg, with whose
daughters I had been a playmate. He was a father to me, gave me
his palankeen to travel hither, and in my own home I speedily
recovered.โ€
โ€˜I should weary you, sirs,โ€™ continued Kasim after a pause, โ€˜were I
to tell you of her daily increasing love, and the joy I felt in her
society. I wrote word to my mother that I had met her and was
married; and the old lady, transported with joy, actually travelled up
to the city to greet her daughter. I was fortunate in meeting with a
good deputy in the person of my excellent uncle, and I remained at
the city with Ameenaโ€™s family. Her father arrived in due time from his
post, and there never was a happier circle united on this earth than
ours. I became known in the city: there was talk of a war with the
Sultaun, and I was offered the command of a risala of horse, and
received a title from the Government; they are common, but I was
honoured. โ€œDistinguish thyself,โ€ said the minister, โ€œthou shalt have a
jaghire[61]
for life.โ€ Sirs, ye know the rest. He has given me two
villages near my own, the revenue of which, with my patrimony, and
the command of five hundred horse, most of which are my own,
makes me easy for life. My mother (she has old-fashioned notions)
sometimes hints that the marriage was not regular, that I should
even now ask the young daughter of a nobleman of high rank, and
go through all the forms with her; but I am content, sirs, with one
wife, and I wish to Alla that all my countrymen were so too; for I am
well assured that to one alone can a man give all his love, and that
where more than one is, there ensue those jealousies, envies, wild
passions, evil, and sin, which were well-nigh fatal to my Ameena.โ€™
61. Estate.
โ€˜Thou art a noble fellow!โ€™ exclaimed both; and Charles Hayward
tooโ€”for he also had been a listenerโ€”added his praise; โ€˜and believe
me,โ€™ added Dalton, โ€˜thou wilt often be remembered, and thy wife
too, when we are far away in our own land. If it be not beyond the
bounds of politeness, carry her our affections and warmest wishes
for years of happiness with thee. I would that my wife could have
known her! she must have loved one so sorely tried, yet so pure in
heart. Thou wilt see her at Bangalore, Meer Sahib, and will tell thy
wife of her.โ€™
The tears started to Kasim Airโ€™s eyes: he brushed them away
hastily. โ€˜I am a fool,โ€™ said he; โ€˜but if any one, when I served him who
ruled yonder, had told me that I should have loved Englishmen, I
would have quarrelled with him even to bloodshed; and now I
should be unhappy indeed if I carried not away your esteem. I thank
you for your interest in Ameena. I will tell her much of you and your
fortunes; and when you are in your own green and beautiful land,
and you wander beneath cool shady groves and beside murmuring
rivers, or when you are in the peaceful society of your own homes,
something will whisper in your hearts that Kasim Ali and Ameena
speak of you with love. I pray you then remember us kindly, and
now bid me depart to-day,โ€™ he saidโ€”but his voice trembled. โ€˜I have
spoken long, and the Captain is weary.โ€™
Daltonโ€™s regiment moved soon after, and Kasim and his risala
accompanied it; they marched by easy stages, and soon the invalid
was able once more to mount a horse, and to enjoy a gallop with
the dashing Risaldar, whose horsemanship was beyond all praise. At
Bangalore they halted some time, it was to be a station for the
Mysore field-force, and Daltonโ€™s regiment was to belong to it. His
wife had arrived from Madras, and the deeply attached brother and
sister were once more united after so long and painful an absence.
Kasim saw her there; and though he thought it profanation to gaze
on one so fair, yet he often paid his respectful homage to her while
he stayed, and told the wondering Ameena, and in after days his
children, of the fair skin, golden hair, and deep blue eyes of the
English lady; and as he would dwell in rapture upon the theme, they
thought that the angels of Paradise could not be fairer.
When Kasim Ali could stay no longer, he came to take his leave. โ€˜I
shall pass the old Fakeer,โ€™ he said; โ€˜have you any message for him?
the old man still lives, and prays for you.โ€™
โ€˜We will go to him,โ€™ said Philip; โ€˜โ€™tis but a dayโ€™s ride.โ€™ Herbert
agreed readily, and they set out that day.
The old manโ€™s joy at seeing them cannot be told; the certainty
that his poor efforts were estimated with gratitude, were to him
more than gold or precious stones; but his declining years were
made happy by an annuity, which was regularly paid, and he wanted
no more the casual charity of passing travellers.
And there, beneath those beauteous trees, which even now
remain, and which no one can pass without admiration, the friends
parted, with sincere regret, and a regard which never diminished,
though they never met again. The martial and picturesque
companions of the Risaldar awaited him; Philip and Herbert watched
him as he bounded into his saddle, and soon the gay and glittering
group was lost behind the trees at a little distance.
About three weeks after the Fort had fallen, two men, one driving
a heavily-laden pony, passed out of the gate of the Fort, and took
their way towards the river; the rain had fallen much during that and
the previous day, but there was as yet no more water than usual in
the river.
โ€˜Come on, Madar!โ€™ said one whom our readers will easily
recognise; โ€˜that beast goes as slow as if he had an elephantโ€™s load;
come on! we are lucky to get across, for there is no water in the
river.โ€™
โ€˜I tell thee the brute will never travel, Jaffar; the load is too heavy.
Why wouldst thou not buy the other?โ€™
โ€˜I could not afford it,โ€™ he said; โ€˜one is enough; come on!โ€™
The pony was laden with gold and silver bars and heavy stuffs,
cloth of gold and silver, the plunder of years, and more especially of
that night when the Sultaun was killed, for Jaffar knew the places
where the silver and gold utensils were kept, and he had laden
himself with the spoil.
โ€˜He! he! he!โ€™ said he chuckling, โ€˜we will go to Madras and live with
the kafir Feringhees; no one will know us there, and we can trade
with this money.โ€™
โ€˜Good!โ€™ said Madar, โ€˜it is a wise thought; may your prosperity
increase!โ€™
They were now on the edge of the river. Opposite the Fort it is
broad, and the bed, one sheet of rock, has been worn into
thousands of deep holes and gulleys by the impetuous stream. It
was no easy matter to get the over-laden beast across these, and he
often stumbled and fell against the sharp rocks.
โ€˜The curses of the Shitan light on thee!โ€™ cried Jaffar to the animal,
as it lay down at last, groaning heavily, and he screwed its tail
desperately to urge it on. โ€˜Wilt thou not get up? Help me, Madar, to
raise it.โ€™
They did so by their united strength, but ere it had gone a few
paces it fell again. Jaffar was in despair. There was no resource but
to unload it, and carry the burden piece by piece to the bank. They
were doing this when a loud roaring was heard.
โ€˜What was that?โ€™ said Madar.
โ€˜Nothing, fool,โ€™ said the other; โ€˜the wind, I dare say,โ€™
It was notโ€”it was the roaring of the mighty river, as it poured
down beyond the sharp turn above the Fortโ€”a wall of water three
feet highโ€”foaming, boiling, roaring, dashing high into the airโ€”a vast
brown, thick, muddy mass, overwhelming everything in its course.
Madar fled at once to the bank.
Jaffar cursed aloud; the bundles had been tied up with scrupulous
care, lest the money should fall out, and it was hard to lose all after
years of toil. He tugged desperately at the knotsโ€”they would not
come untied; he drew his sword and cut fiercely at them, bars of
gold fell out; he seized as much as he could hold in his hands, and
turned to fly. Some men were on the shore with Madar hallooing to
him; he could not hear their words, but he thought they pointed to a
rock higher than the rest; he got upon it, or in another instant the
roaring flood would have overwhelmed him. He was safe for a
minute; the waters were rising gradually but fearfully fast; he
clutched the rock, he screamed, he prayed wildly; the rush of the
boiling waters appeared to increase; his brain grew dizzy; then he
tried to scramble up higherโ€”to stand upright. In attempting this his
foot slipped; those on the bank saw him toss his arms wildly into the
air, and the next instant he was gone! The fearful tide rolled on in its
majesty, but there was no sign of a living thing upon its turbid
waters.
Herbert did not long wait at Bangalore. Letters to England had
now preceded him more than a month; they had gone in a ship of
war, which was some guarantee for their safe arrival. There was
danger on the seas, but he thought not of that. Homeโ€”Amy was
before him, more vividly than it is possible for us to paint; the days
seemed to pass as weeks, as the gallant fleet sailed along, for home
bounded their prospect; ere five months had passed they anchored
at the Nore. Philip Dalton and Charles were soon to follow.
It was on a bright warm day, early in December, that a travelling
carriage, with four horses, was seen driving at desperate speed into
the town ofโ€”โ€”; it stopped at the inn.
โ€˜Horses on to my fatherโ€™sโ€”to Alston,โ€™ cried a gentleman within;
โ€˜quick, quick!โ€™ The landlord looked at him for a moment; it was not
Mr. Comptonโ€™s son, the clergyman; no, this was a darker, taller,
handsomer person than him; he looked again, and then exclaimed,
โ€˜It cannot be!โ€”surely it cannot be Captain Compton?โ€™
โ€˜Yes, I am he,โ€™ was the reply; โ€˜but pray be quick!โ€™
โ€˜Hurrah!โ€™ cried the jolly landlord, throwing up his cap into the air;
โ€˜hurrah for the Captain! three cheers for Captain Compton, and God
bless him! You shall have a barrel of ale, my lads, to-day, for this joy.
I little thought to have ever seen you alive again, sir.โ€™
โ€˜Thank you, thank you,โ€™ said Herbert; โ€˜I will come soon and see
you; now drive on, boys, at full speed;โ€™ and away they dashed.
An anxious party was assembled that day at the old Rectory; in
trembling expectation of the sound of wheels, all felt nervous and
agitated, and some laughed and cried by turns.
Poor Amy! it is difficult to describe her feelings of joy, of silent
thankfulness. Her beauty was more radiant than ever; the purity of
her complexion, with the exquisite expression of her eyes, was more
striking, far more, than that of the lively and joyous girl of six years
ago.
There was one who heard the sound of wheels long before the
restโ€”it was Amy; the others watched her; her face, which had been
flushed and deadly pale by turns, was lighted up on a sudden with a
joy so intense that they almost feared for the consequences. On a
sudden she appeared to listen more earnestly, then she arose, but
no one followed her; she went to the door, passed into the hall,
seemed to gaze vacantly around, returned, sank into a chair, and
pressing her hand to her heart, panted for breath. Soon after a
carriage at full speed dashed past the house; a man opened the
doorโ€”jumped out almost ere it had stoppedโ€”hurried with
breathless haste into the hallโ€”passed a crowd of servants who were
sobbing with joy, and in another instant he was in the room. Amy
sprang to meet him with outstretched arms, and uttering a low cry
of joy threw herself into his embrace, and was strained to his heart
in silent rapture. Others hung round him, sobbing too, but their tears
were those of joy and gratitude; the past was even then forgotten,
for they beheld their long-lost Herbert safe, and knew, as he pressed
to his the faithful heart which had so long loved him, that their past
sorrow would soon be turned into rejoicing.
THE END.
COLSTON AND SON, PRINTERS, EDINBURGH.
STANDARD WORKS OF FICTION.
Crown 8vo, with a Frontispiece, cloth.
Price Six Shillings Each.
I.
CASTLE BLAIR: A Story of Youthful Lives. By Flora L. Shaw.
New and Cheaper Edition.
โ€˜From beginning to end, the book is full of life and amusement.โ€™โ€”Times.
II.
GENTLE and SIMPLE. By Margaret Agnes Paul. New and Cheaper
Edition.
โ€˜One of the few books which can be read through with unalloyed
enjoyment.โ€™โ€”Guardian.
III.
THE ORDEAL of RICHARD FEVEREL. By George Meredith. New
and Cheaper Edition.
IV.
BLUE ROSES; or Helen Malinofskaโ€™s Marriage. By the Author
of โ€˜Vera,โ€™ &c. New and Cheaper Edition.
โ€˜A very beautiful and touching book.โ€˜โ€”Times.
V.
HERMANN AGHA: An Eastern Narrative. By W. Gifford Palgrave.
Third and Cheaper Edition.
โ€˜A very captivating book.โ€˜โ€”Guardian.
VI.
A PAIR of BLUE EYES. By Thomas Hardy. New and Cheaper Edition.
โ€˜A really powerful story, well proportioned in its parts, of varied and deep
interest.โ€˜โ€”Spectator.
VII.
MALCOLM. By George MacDonald. Fourth Edition.
โ€˜Rich in exquisite descriptions.... The host of beautiful images with which Mr.
MacDonald delights his readers.โ€™โ€”Pall Mall Gazette.
VIII.
MARQUIS of LOSSIE. By George MacDonald. Second and Cheaper
Edition.
IX.
ST. GEORGE and ST. MICHAEL. By George MacDonald. Second
and Cheaper Edition.
โ€˜The character of the great inventor is drawn with considerable skill, and we
may point it out as achieving what Lord Lytton attempted, but did not accomplish,
in his "Last of the Barons."โ€™โ€”Academy.
X.
RALPH DARNELL. By the late Colonel Meadows Taylor. New and
Cheaper Edition.
XI.
THE CONFESSIONS of a THUG. By the late Colonel Meadows
Taylor. New and Cheaper Edition.
โ€˜A story so powerfully and graphically told does not soon lose its hold on the
imagination.โ€™โ€”Daily News.
XII.
TARA. A Mahratta Tale. By the late Colonel Meadows Taylor. New
and Cheaper Edition.
โ€˜We recommend it to all who care to know something of native life in India on
its nobler side, as a book of very high calibre.โ€™โ€”Spectator.
XIII.
ISRAEL MORT, OVERMAN. By John Saunders. New Edition.
โ€˜Conceived with no little power and originality.โ€™โ€”Times.
XIV.
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  • 5. Chapter 7- Auditing Information Technology-Based Processes Instructorโ€™s Manual
  • 6. 2 | P a g e CHATPER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS LEARNING OBJECTIVES:..........................................................................................................................................3 REAL WORLD: AURAFIN BRAND .............................................................................................................................3 INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1) ........................................................4 TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2) .......................................................................4 INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL(STUDY OBJECTIVE 3) ..........................6 AUTHORITATIVE LITERATURE USED IN AUDITING (STUDY OBJECTIVE 4) ...............................................6 MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES(STUDY OBJECTIVE 5)..............................................8 PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)...................................................................................................9 USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7) .........................................................................11 TESTS OF CONTROLS (STUDY OBJECTIVE 8) ..............................................................................................11 GENERAL CONTROLS ........................................................................................................................................11 APPLICATION CONTROLS..................................................................................................................................13 TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9) ...................................14 AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10)..........................................................................15 OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 ) ......................................................................15 DIFFERENT ITENVIRONMENTS..........................................................................................................................15 CHANGES IN A CLIENTโ€™S IT ENVIRONMENT ..................................................................................................17 SAMPLING VERSUS POPULATION TESTING......................................................................................................17 ETHICAL ISSUES RELATED TO AUDITING (STUDY OBJECTIVE 12) ..........................................................18 CHAPTER SUMMARY ............................................................................................................................................19
  • 7. 3 | P a g e CHAPTER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS LEARNING OBJECTIVES: 1. An introduction to auditing IT processes 2. The various types of audits and auditors 3. Information risk and IT-enhanced internal control 4. Authoritative literature used in auditing 5. Management assertions used in the auditing process and the related audit objectives 6. The phases of an IT audit 7. The use of computers in audits 8. Tests of controls 9. Tests of transactions and tests of balances 10. Audit completion/reporting 11. Other audit considerations 12. Ethical issues related to auditing REAL WORLD: AURAFIN BRAND โ€ข The Aurafin brand is renowned in the jewelry industry as the fashion leader in fine gold. โ€ข Owned by Richline Group, Inc., a subsidiary of Berkshire Hathaway, Inc., the brand is sold by retail giants like JCPenney, Macyโ€™s, and many online outlets. โ€ข Aurafin has overcome significant challenges in maintaining its customer relationships. Several years ago, Aurafin began experiencing such severe problems with transaction fulfillment and delivery that its customers were taking notice. โ€ข JCPenney had implemented a supplier scorecard system, a type of vendor audit whereby companies, which do business with JCPenney were evaluated on the basis of the quality of service provided. This system brought to light some significant violations in Aurafinโ€™s business processes, including weaknesses in controls and inadequate computer systems. Aurafin took quick action, undergoing a thorough IT audit which identified the specific causes of its process failures. Aurafin acted swiftly upon the recommendations made by its auditors and implemented a more reliable technology platform that empowered it to apply a variety of new audit and control techniques and to get its systems in sync with its business goals. Aurafin credits the audit processes to its newfound success, including its subsequent recognition as JCPenneyโ€™s โ€œVendor of the Year.โ€ This chapter focuses on various aspects of an IT audit, as well as the accountantโ€™s techniques for evaluating information-technology processes, and their importance in business processes.
  • 8. 4 | P a g e INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1) Nearly all business organizations rely on computerized systems to assist in the accounting function. Technological advances have transformed the business world by providing new ways for companies to do business and maintain records. This boom in technological developments has increased the amount of information that is readily available. Business managers, investors, creditors, and government agencies often have a tremendous amount of data to use when making important business decisions. However, it is often a challenge to verify the accuracy and completeness of the information. Accountants have an important role in the business world because they are called upon to improve the quality of information provided to decision makers. Accounting services that improve the quality of information are called assurance services. Many types of services performed by accountants are considered assurance services because they lend credibility to the underlying financial information. An audit is the most common type of assurance service TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2) The main purpose of the audit is to assure users of financial information about the accuracy and completeness of the information. To carry out an audit, accountants collect and evaluate proof of procedures, transactions, and/or account balances and compare the information with established criteria. The three primary types of audits include: โ€ข compliance audits, โ€ข operational audits, and โ€ข financial statement audits Compliance audits determine whether the company has complied with regulations and policies established by contractual agreements, governmental agencies, company management, or other high authority. Operational audits assess operating policies and procedures for efficiency and effectiveness Financial statement audits determine whether the company has prepared and presented its financial statements fairly, and in accordance with established financial accounting criteria. โ€ข financial statement audits are performed by certified public accountants who have extensive knowledge of generally accepted accounting principles (GAAP) in the United States and/or International Financial Reporting Standards (IFRS)
  • 9. 5 | P a g e There are different types of audit specialization that exist in business practice today, including: โ€ข An internal auditor is an employee of the company that he or she audits. Most large companies have a staff of internal auditors who perform compliance, operational, and financial audit functions at the request of management. Some internal auditors achieve special certification as certified internal auditors (CIAs). โ€ข IT auditors specialize in information systems assurance, control, and security, and they may work for CPA firms, government agencies, or with the internal audit group for any type of business organization. Some IT auditors achieve special certification as certified information systems auditors (CISAs). โ€ข Government auditors conduct audits of government agencies or income tax returns. โ€ข CPA firms represent the interests of the public by performing independent audits of many types of business organizations. Only CPA firms can conduct financial statement audits of companies whose stock is sold in public markets such as the New York Stock Exchange. An important requirement for CPA firms is that they must be neutral with regard to the company being audited. The neutrality requirement allows CPA firms to provide an unbiased opinion on the information it audits, and it is the foundation of an external audit performed by CPAs. An external audit is performed by independent auditors who are objective and neutral with respect to the company and information being audited. To keep their neutrality, CPA firms and their individual CPAs are generally prohibited from having financial and managerial connections with client companies and from having personal ties to those working for client companies. A CPAโ€™s objectivity could be impaired by having these types of relationships with a client company or with anyone having the ability to influence the clientโ€™s decisions and financial reporting activities. โ€ข Performing financial statement audits is a main service of CPA firms. โ€ข Because many audited companies use sophisticated IT systems to prepare financial statements, it is important for auditors to enhance the quality of their services in auditing those systems. โ€ข IT auditing is a part of the financial statement audit that evaluates a companyโ€™s computerized accounting information systems. โ€ข An auditor must gain a sufficient understanding of the characteristics of a companyโ€™s IT system. โ€ข Use of computers may significantly change the way a company processes and communicates information, and it may affect the underlying internal controls. Therefore, the IT environment plays a key role in how auditors conduct their work in the following areas: o Consideration of risk o Audit procedures used to obtain knowledge of the accounting and internal control systems o Design and performance of audit tests
  • 10. 6 | P a g e INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL (STUDY OBJECTIVE 3) Information risk is the chance that information used by decision makers may be inaccurate. Following are some causes of information risk: โ€ข the remoteness of information โ€ข the volume and complexity of the underlying data โ€ข the motive of the preparer The most common way for decision makers to reduce information risk is to rely upon information that has been audited by an independent party. Various risks are created by the existence of IT-based business processes. For example, because the details of transactions are often entered directly into the computer system, there may be no paper documentation maintained to support the transactions. This is often referred to as the loss of audit trail visibility because there is a lack of physical evidence to visibly view. Advantages of using IT-based systems: โ€ข Internal controls can actually be enhanced if care is exercised in implementing these systems โ€ข Computer controls can compensate for the lack of manual controls โ€ข If programs are tested properly the risk of human error is virtually eliminated โ€ข Provide higher quality information to management AUTHORITATIVE LITERATURE USED IN AUDITING (STUDY OBJECTIVE 4) Generally accepted auditing standards (GAAS) are broad guidelines for an auditorโ€™s professional responsibilities. These ten standards are divided into three categories that include general qualifications and conduct of an auditor (general standards), guidelines for performing the audit (standards of fieldwork), and requirements for the written report communicating the results of the audit (standards of reporting).
  • 11. 7 | P a g e General Standards StandardsofFieldwork Standards ofReporting 1. The audit is to be performed by a person or persons having adequate technicaltraining and proficiency as anauditor. 2. Independence in mental attitude is to be maintained in all matters related to the audit engagement. 3. Due professional care is to be exercised in all phases of the audit process. 1. The audit is to be adequately planned and supervised. 2. An understanding of internalcontrol is to be obtained as part of the planning process for the purpose of determining the nature, timing, and extent of tests to beperformed. 3. Evidence is to be obtained through inspection, inquiries, observation, and confirmations in order to provide a reasonable basis for forming an overall opinion on the audit. 1. The written report must state whether the financial statements are presented in accordance with the establishedcriteria. 2. The written report identifies any circumstances in which established principles have not been consistently applied in the current period in relation to the priorperiod. 3. The financial statements are assumed to contain adequate informative disclo- sures unless otherwise indicated in the written report. 4. The written report expresses an opinion on the fairness of the financial statements as a whole, or an assertion to the effect that an opinion cannot be expressed (and the reasons therefor). The report also describes the character of the auditorโ€™s work and the degree of responsibilityassumedbytheauditor.
  • 12. 8 | P a g e The Public Company Accounting Oversight Board (PCAOB) was organized in 2003 for the purpose of establishing auditing standards for public companies in the United States โ€ข The PCAOB was established by the Sarbanesโ€“Oxley Act, which was created in response to several major corporate accounting scandals, including those affecting Enron, WorldCom, and others โ€ข Prior to the PCAOB, standard-setting was the responsibility of the Auditing Standards Board (ASB) of the American Institute of CPAs (AICPA) โ€ข The International Auditing and Assurance Standards Board (IAASB) was established by the International Federation of Accountants (IFAC) to set International Standards on Auditing (ISAs) that contribute to the uniform application of auditing practices on a worldwide basis. ISAs are similar to SASs; however, ISAs tend to extend SASs because of their usefulness in audits of multinational companies. Although auditors have a primary responsibility to comply with standards issued within their own countries, ISAs are useful in expanding those requirements in order to meet different needs in other countries where the audited information may also be used. The Institute of Internal Auditors (IIA) established the Internal Auditing Standards Board (IASB) to issue standards that pertain to attributes of internal audit activities, performance criteria, and implementation guidance. The Information Systems Audit and Control Association (ISACA) issues Information Systems Auditing Standards (ISASs) that provide guidelines for conducting the IT audit. These standards address audit issues unique to a companyโ€™s information systems environment, including control and security issues. MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES (STUDY OBJECTIVE 5) Management assertions are claims regarding the condition of the business organization in terms of its operations, financial results, and compliance with laws and regulations. The role of the auditors is to analyze the underlying facts to decide whether information provided by management is fairly presented. Auditors design audit tests to analyze information in order to determine whether managementโ€™s assertions are valid. To accomplish this, audit tests are created to address general audit objectives. Each audit objective relates to one of managementโ€™s assertions. The following diagram illustrates management assertions and the corresponding audit objective:
  • 13. 9 | P a g e Auditors must think about how the features of a companyโ€™s IT systems influence managementโ€™s assertions and the general audit objectives. These matters have a big impact on the choice of audit methodologies used. PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6) There are four primary phases of the audit: โ€ข planning, โ€ข tests of controls, โ€ข substantive tests, and โ€ข audit completion/reporting Through each phase of an audit, evidence is accumulated as a basis for supporting the conclusions reached by the auditors. Audit evidence is proof of the fairness of financial information. The techniques used for gathering evidence include the following: โ€ข Physically examining or inspecting assets or supporting documentation โ€ข Obtaining written confirmation from an independent source โ€ข Reperforming tasks or recalculating information โ€ข Observing the underlying activities โ€ข Making inquiries of company personnel โ€ข Analyzing financial relationships and making comparisons to determine reasonableness
  • 14. 10 | P a g e During the planning phase of an audit, the auditor must gain a thorough under- standing of the companyโ€™s business and financial reporting systems. In doing so, auditors review and assess the risks and controls related to the business, establish materiality guidelines, and develop relevant tests addressing the assertions and objectives โ€ข tasks of assessing materiality and audit risk are very subjective and are therefore typically performed by experienced auditors โ€ข Determining materiality, auditors estimate the monetary amounts that are large enough to make a difference in decision making โ€ข Materiality estimates are then assigned to account balances so that auditors can decide how much evidence is needed โ€ข Below materiality limits are often considered insignificant โ€ข Some accounts with immaterial balances may still be audited, though, especially if they are considered areas of high risk โ€ข Risk- refers to the likelihood that errors or fraud may occur โ€ข Risk can be inherit or it may be caused by weak internal controls A big part of the audit planning process is the gathering of evidence about the companyโ€™s internal controls โ€ข Auditors typically gain an understanding of internal controls by interviewing key members of management and the IT staff โ€ข They observe policies and procedures and review IT user manuals and system flowcharts โ€ข They often prepare narratives or memos to summarize the results of their findings โ€ข Company personnel generally complete a questionnaire about the companyโ€™s accounting systems, including its IT implementation and operations, the types of hardware and software used, and control of computer resources โ€ข The understanding of internal controls provides the basis for designing appropriate audit tests to be used in the remaining phases of the audit In recognition of the fact that accounting records and files often exist in both paper and electronic form, auditing standards address the importance of understanding both the automated and manual procedures that make up an organizationโ€™s internal controls. In addition, many large and medium-size businesses are capturing an abundance of data. The availability of Big Data sets in auditing may complicate an auditorโ€™s judgment. Yet auditors must always consider how misstatements may occur, including the following: โ€ข How data is captured and used โ€ข How standard journal entries are initiated, recorded, and processed โ€ข How nonstandard journal entries and adjusting entries are initiated, recorded, and processed IT auditors may be called upon to consider the effects of computer processing on the audit or to assist in testing those automated procedures.
  • 15. 11 | P a g e USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7) If the use of IT systems does not have a great impact on the conduct of the audit, since the auditor can perform audit testing in the same manner as would be done for a manual system the practice is referred to as auditing around the computer because it does not require evaluation of computer controls. โ€ข Auditing around the computer merely uses and tests output of the computer system in the same manner as the audit would be conducted if the information had been generated manually โ€ข Because this approach does not consider the effectiveness of computer controls, auditing around the computer has limited usefulness. Auditing through the computer involves directly testing the internal controls within the IT system, whereas auditing around the computer does not โ€ข sometimes referred to as โ€œthe white box approach,โ€ because it requires auditors to understand the computer system logic โ€ข This approach requires auditors to evaluate IT controls and processing so that they can determine whether the information generated from the system is reliable โ€ข Auditing through the computer is necessary under the following conditions: o The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of substantive audit testing required. o The author is required to report on internal controls in connection with a financial statement audit of a public company. o Supporting documents are available only in electronic form. Auditors can use their own computer systems and audit software to help conduct the audit. This approach is known as auditing with the computer. โ€ข A variety of computer-assisted audit techniques (CAATs) are available for auditing with the computer โ€ข CAATs are useful audit tools because they make it possible for auditors to use computers to test more evidence in less time. TESTS OF CONTROLS (STUDY OBJECTIVE 8) The tests of controls involve audit procedures designed to evaluate both general controls and application controls. During audit planning, auditors must learn about the types of controls that exist within their clientโ€™s IT environment. Then they may test those controls to determine whether they are reliable as a means of reducing risk. Tests of controls are sometimes referred to as โ€œcompliance tests,โ€ because they are designed to determine whether the controls are functioning in compliance with managementโ€™s intentions. GENERAL CONTROLS General controls MUST be tested before application controls. General controls are the automated controls that affect all computer applications. The reliability of application controls is considered only after general controls are deemed reliable.
  • 16. 12 | P a g e The effectiveness of general controls is the foundation for the IT control environment. If general controls are not functioning as designed, auditors will not devote attention to the testing of application controls; rather, they will reevaluate the audit approach with reduced reliance on controls. There are two broad categories of general controls that relate to IT systems: โ€ข IT administration and the related operating systems development and maintenance processes โ€ข Security controls and related access issues IT Administration Related audit tests include review for the existence and communication of company policies regarding the following important aspects of administrative control: โ€ข Personal accountability and segregation of incompatible responsibilities โ€ข Job descriptions and clear lines of authority โ€ข Computer security and virus protection โ€ข IT systems documentation Security Controls Auditors are concerned about whether a companyโ€™s computer system has controls in place to prevent unauthorized access to or destruction of information within the accounting information systems. Unauthorized access may occur internally when employees retrieve information that they should not have, or externally when unauthorized users (or hackers) outside the company retrieve information that they should not have. Access risks tend to escalate as companies embrace newer technologies and allow sensitive data to be shared via smart devices, Web and mobile applications, and social networks. Destruction of information may occur as a result of natural disasters, accidents, and other environ- mental conditions. Controls that protect the company from these risks include: โ€ข various access controls, โ€ข physical controls, โ€ข environmental controls, and โ€ข business continuity policies In order to test internal access controls, auditors should determine that the company has properly segregated IT duties or compensated for a lack of segregation by improving supervisory reviews. The companyโ€™s authority table should be tested to find out whether access to programs and data files is limited to authorized employees. Auditors should perform authenticity tests for valid use of the companyโ€™s computer system, according to the authority tables. In order to test external access controls, auditors may perform the following procedures: โ€ข Authenticity tests โ€ข Penetration tests
  • 17. 13 | P a g e โ€ข Vulnerability assessments โ€ข Review access logs to identify unauthorized users or failed access attempts Physical controls include: โ€ข locks, โ€ข security guards, โ€ข alarms, โ€ข cameras, and โ€ข card keys. Physical controls not only limit access to the companyโ€™s computers, but also are important for preventing damage to computer resources. In addition to assessing physical controls, auditors should evaluate the IT environment to determine that proper temperature control is maintained, fireproofing systems are installed, and an emergency power supply is in place. APPLICATION CONTROLS Application controls are computerized controls over application programs. Since any company may use many different computer programs in its day-to- day business, there may be many different types of application controls to con- sider in an audit. Input Controls Auditors perform tests to verify the correctness of information input to soft- ware programs. Auditors are concerned about whether errors are being pre- vented and detected during the input stage of data processing. Auditors observe controls that the company has in place and perform the comparisons on a limited basis to determine their effectiveness. These tests can be performed manually or by electronic methods. Processing Controls IT audit procedures typically include a combination of data accuracy tests, whereby the data processed by computer applications are reviewed for correct dollar amounts or other numerical values. For example, limit tests, described previously as an input control, can also be an effective processing control. Run-to-run totals involve the recalculation of amounts from one process to the next to determine whether data have been lost or altered during the process. Balancing tests involve a comparison of different items that are expected to have the same values, such as comparing two batches or comparing actual data against a predetermined control total. Mathematical accuracy tests verify whether system calculations are correct. Completeness tests and redundancy tests, introduced earlier, check for inclusion of the correct data. Benfordโ€™s Law, also known as the first-digit law, was named for a physicist, Frank Benford, who discovered a specific, but nonuniform pattern in the frequency of digits occur- ring as the first number in a list of numbers
  • 18. 14 | P a g e The test data method is an audit and control technique often used to test the processing accuracy of software applications. Test data are fictitious information developed by auditors and entered in the companyโ€™s application system. Test data are processed under the companyโ€™s normal operating conditions. The results of the test are compared with predicted results to deter- mine whether the application is functioning properly A slight variation of the test data method involves the auditor testing fictitious data, using a copy of the companyโ€™s application. The test data may be processed through the application on a different (nonclient) computer. Under these conditions, an auditor can also use another test data method, program tracing, whereby bits of actual data are followed through the application in order to verify the accuracy of its processing. Program mapping, on the other hand, counts the number of times each program statement is executed, so it can identify whether program code has been bypassed. An integrated test facility (ITF) may be used to test application controls without disrupting the clientโ€™s operations. Parallel simulation- is an audit technique that processes company data through a controlled program designed to resemble the companyโ€™s application Embedded audit module- involves placing special audit testing programs within the companyโ€™s operating system Output Controls Regardless of whether the results are printed or retained electronically, auditors may perform the following procedures to test application outputs: โ€ข Reasonableness tests compare the reports and other results with test data or other criteria. โ€ข Audit trail tests trace transactions through the application to ensure that the reporting is a correct reflection of the processing and inputs. โ€ข Rounding errors tests determine whether significant errors exist due to the way amounts are rounded and summarized. Reconciliation- a detailed report assessing the correctness of an account balance or transaction record that is consistent with supporting documentation and the companyโ€™s policies and procedures. At the conclusion of the controls testing phase of the audit, an auditor must determine the overall reliability of the clientโ€™s internal controls. Auditors strive to rely on internal controls as a way to reduce the amount of evidence needed in the remaining phases of the audit. They can be reasonably sure that information is accurate when it comes from a system that is proven to have strong controls. Therefore, once the general and application controls are tested and found to be effective, the amount of additional evidence needed in the next phase of the audit can be minimized TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9) Audit tests of the accuracy of monetary amounts of transactions and account balances are known as substantive testing โ€ข Substantive tests verify whether information is correct, whereas control tests determine whether the information is managed under a system that promotes correctness โ€ข Some level of substantive testing is required regardless of the results of control testing.
  • 19. 15 | P a g e โ€ข If weak internal controls exist or if important controls are missing, extensive substantive testing will be required. โ€ข If controls are found to be effective, the amount of substantive testing required is significantly lower, because there is less chance of error in the underlying records Most auditors use generalized audit software (GAS) or data analysis soft- ware (DAS) to perform audit tests on electronic data files taken from commonly used database systems. These computerized auditing tools make it possible for auditors to be much more efficient in performing routine audit tests such as the following: โ€ข Mathematical and statistical calculations โ€ข Data queries โ€ข Identification of missing items in a sequence โ€ข Stratification and comparison of data items โ€ข Selection of items of interest from the data files โ€ข Summarization of testing results into a useful format for decision making GAS and DAS are evolving to handle larger and more diverse data sets, which allow auditors to use more types of unstructured data evidence and to perform more creative analytical procedures and predictive analyses. AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10) After the tests of controls and substantive audit tests have been completed, auditors evaluate all the evidence that has been accumulated and draw conclusions based on this evidence. This phase is the audit completion/reporting phase. The completion phase includes many tasks that are needed to wrap up the audit. For many types of audits, the most important task is obtaining a letter of representations from company management. The letter of representations is often considered the most significant single piece of audit evidence, because it is a signed acknowledgment of managementโ€™s responsibility for the reported information. In this letter, management must declare that it has provided complete and accurate information to its auditors during all phases of the audit. Four types of reports that are issued: 1. Unqualified opinion, which states that the auditors believe the financial statements are fairly and consistently presented in accordance with GAAP or IFRS 2. Qualified opinion, which identifies certain exceptions to an unqualified opinion 3. Adverse opinion, which notes that there are material misstatements presented 4. Disclaimer of opinion, which states that the auditors are unable to reach a conclusion. OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 ) DIFFERENT ITENVIRONMENTS Most companies use microcomputers or personal computers (PCs) in their accounting processes. General controls covering PCs are often less advanced than those covering the mainframe and clientโ€“server systems. Following are some audit techniques used to test controls specifically in the use of PCs:
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  • 21. provisions for a year. He had treasure too, and there was no fear. What could the English, with their small amount of artillery, effect against the hundreds of cannon in the Fort and the new fortifications? โ€˜Let them come on!โ€™ he would say; โ€˜with that fort before, and a bare country behind them, let us see how long they will stay!โ€™ And his words were echoed by his sycophants; but it was easy to see, for all that, how dread gnawed at his heart. On the evening of the fourth day after the action, he was in his tent of audience. He was confident, for no news had been heard of the English army, and it had not advanced upon the road as he had expected. He hoped it had retreated, or was stationary for want of forage; and he was even asserting broadly that it had. Suddenly a messenger entered with dismay upon his face. Tippoo knew not what to think. All his officers were present, and every one trembled, though they knew not what to expect. โ€˜Speak, Madur-bukhta!โ€™ cried Tippoo fiercely; โ€˜what hast thou to say?โ€™ โ€˜May I be your sacrifice! May I be pardoned,โ€™ stammered the man; โ€˜the Englishโ€”the kafirsโ€”have crossed the river!โ€™ โ€˜Crossed the river?โ€™ echoed all; โ€˜how? where?โ€™ โ€˜Dog!โ€™ cried the Sultaun, โ€˜if thou liest, I will have thee torn asunder. Where did they cross?โ€™ โ€˜At Sosillay.โ€™ โ€˜At Sosillay! Who has been the traitor? Is any one missing?โ€™ โ€˜May I be your sacrifice!โ€™ said an officer, โ€˜it must be Kasim Ali Patรฉl. He was seen hewing down the true believers at Malvilly.โ€™ โ€˜Kasim Ali!โ€™ gasped the Sultaun; โ€˜Alla help me! then all is lost.โ€™ And he sank down on his musnud in stupor. Long he remained so, only at times repeating โ€˜Kasim Aliโ€™ and โ€˜Sosillay!โ€™ Hardly any one spoke except in whispers. After some delay, sherbet was brought to him, and he seemed to revive. He sat up, passed his hand across his forehead, as though his brain was bewildered; then he arose, and looked around him; his face was wan and careworn; those few minutes appeared to have done the work of years. Many burst into tears.
  • 22. โ€˜Ye weep,โ€™ he said, โ€˜ye weep; why should ye weep for one abandoned of Alla? I have no hope now. Why stay ye with a man who is doomed? why link your fate to a drowning wretch, who hath not even a straw upon the whirlpool of his fate to clutch at? Go! ye have served me wellโ€”ye have fought for me, bled for me. Goโ€”may Alla keep ye! Ye have been my friends, my companions. I have been harsh, often cruel. Will ye pardon me? will ye pardon a poor slave of Alla? Go! Iโ€”Iโ€”have ever loved ye, and nowโ€”โ€™ He was interrupted: an officer, with streaming eyes, rushed from a side of the tent, and throwing himself at the Sultaunโ€™s feet, clasped his knees and sobbed passionately aloud. Tippoo could endure no more. He who had been by turns bitter in sarcasm, brutal in mirth, cruel, proud, exacting, unfeeling, tyrannical, overbearing among his subjects, was now humbled. He appeared to struggle for a moment; but, unable to quell the wild tumult within him, he burst into tearsโ€”the first he had ever been seen to shed. Then ensued a scene which words cannot paintโ€”a scene of passionate raving, of tears, of oaths, of fidelity to death. Men embraced one another, and swore to die side by side. Those who had cherished animosities for years, cast themselves on each otherโ€™s breasts, and forgot enmity in the bond of general affliction. All swore before Alla and the Prophet, by the Sultaunโ€™s head and the salt they ate, that they would die as martyrs; they determined to retreat upon the city, and to fight under its walls to death. The army retired, and awaited the onset, but they were disappointed; the English army passed three miles to the left, in glittering array, and encamped at the opposite side of the Fort to that on which the former attack had been made, and for the time the Sultaun exulted in his safety. Days passed: the thunder of cannon ceased not night or day, and the hearts of all were appalled. No mercy was expected from the British. Death would have been welcome at first; but its gradual approach, and the stern progression of the English to victory, could not be shut out from menโ€™s eyes. All the redoubts beyond the Fort had been carried long ago; even the French, upon whom the eye of
  • 23. the Sultaun rested in hope, were beaten back by the native troops of his enemies, though they fought bravely. Then he felt how he had been cajoled, deceived, betrayed into destruction. To all his letters to the English commander there was but one replyโ€”send the money and the hostages, and the cannon shall cease, but not before. At this his proud heart rebelled; there were those around him who still ridiculed the idea of danger, but he well knew its reality. Day by day the mosque resounded with his frantic prayers; the Moolas to this day tell how impious they wereโ€”how he raved, prayed, cursed by turns, till those who heard believed that a judgment would follow them. He held no communication with his family, for his presence in the zenana was ever a signal for an outburst of grief. He lived in his hall of audience, or in a small room off it, where most part of the day and night was passed in vain astrological calculations, or those horrible magical rites we have before alluded to; at other times he was upon the walls, directing cannon, and firing with his own hand. The breach became practicable; the guns on both sides of it had long been silenced, and men looked on at the work of destruction, and heard the storm of shot, shells, and grape which poured through it, in sullen despair. The brave Meer Ghuffoor, who was devoted to the Sultaun, saw that it could not be defended much longer; when the day dawned he went to the monarch, to try to rouse him to a sense of his danger: it was vain. โ€˜There is nothing between thee and thine enemies, O my Sultaun!โ€™ said the Syud; โ€˜nothing to prevent the storm. Their men are ready in the trenches, and have been there since it was light; I have watched them. The walls are gone. If your slave is permitted, he will commence a wall and a ditch across the inside that cannot be breached, and it will stop them.โ€™ โ€˜Go, Syud, we fear not,โ€™ said the Sultaun; โ€˜we have hope in other things; events will happen which thou knowest not of. The English will be blasted this dayโ€”withered from the face of the earth. Already we have ordered Fateehas for to-morrow. Go, old man! we feel for thy zeal, but there is no fear; Mars is yet in the circle of planets.โ€™
  • 24. โ€˜Thou wilt never see to-morrow,โ€™ said the Syud prophetically, โ€˜unless what I advise is done. I will do it; I have sought death these many days, but it comes notโ€”I may find it there.โ€™ โ€˜Go then, in the name of the Shitan, go!โ€™ cried the Sultaun hastily; โ€˜trouble me no more. Do as thou wilt, but trouble me not.โ€”So, Runga Swamee! what news? hast thou prepared all?โ€™ โ€˜Alas!โ€™ said the Syud as he went out, โ€˜I shudder at his communion with those Brahmin infidels. I would to Alla I were with my old brethren in arms; but that is now impossible, and death alone will be honourable to the old soldier.โ€™ โ€˜All is prepared, O Sultaun,โ€™ replied the Brahmin; โ€˜we wait for the menโ€”thou hast them ready?โ€™ โ€˜Ay, there are twelve dogs, sons of unchaste mothers, swine!โ€” take them.โ€™ โ€˜The goddess will be pleased, O Sultaunโ€”she will drink their blood. To-night, to-night she will put fear into their hearts; she will send rainโ€”the river will fillโ€”they will be cut off.โ€™ โ€˜Ha! ha! ha!โ€™ laughed the Sultaun, โ€˜and twelve base-born Feringhees will go to hell. Who is withoutโ€”Jaffar?โ€™ โ€˜Refuge of the world! I am here.โ€™ โ€˜Hast thou obeyed the orders I gave thee yesterday?โ€™ โ€˜Protector of the poor! I have; not one lives nowโ€”Feringhee, Moslim, or Hindoo; the prisoners died in the night. It was hard work, there were so many, but it was done,โ€™ and he chuckled. โ€˜There were twelve sparedโ€”the last twelve.โ€™ โ€˜Good: if the Fort is taken, the kafirs will look in vain for their brethren. Now go thou to the prison, take the twelve sons of perdition who were captured in the sortie, bind them hand and foot, and convey them to the temple. Thou art ready, Runga Swamee? As the sun rises, their blood must flow, one by one. The men are ready, the priests wait, the swords are sharpโ€”what more? Enoughโ€”go! thou understandest, Jaffar?โ€™ โ€˜Ay, my lord.โ€™ โ€˜Hast thou sent for himโ€”for Compton?โ€™ โ€˜The men go to-morrow.โ€™
  • 25. โ€˜Good: when he comes he shall be the next offering, if thou wantest more, Pundit.โ€™ โ€˜I am thankful,โ€™ replied the man: โ€˜thou wilt gain much favour for this and thy gifts to Brahminsโ€”thirty thousand years of protection for every offering.โ€™ โ€˜Inshalla!โ€™ said the Sultaun; โ€˜go! time flies.โ€™ It was noon, the day was bright and hot, and a strong mirage flickered upon the white tents of the English camp, the parched ground around them, and the black and rocky bed of the river. In the camp many men were moving about, and marching to and fro. The Sultaun was looking at them with his telescope, but saw nothing to excite alarm. He was gayer than usual, for he had seen his face in a jar of oil, and the reflection had been fortunate. โ€˜Rain will fall to-night in the hills,โ€™ he said to a favourite near him, Rajah Khan, as he observed some heavy masses of white fleecy clouds in the west, which hung over the nearer hills and shrouded the distant peaks. โ€˜The Brahmins are right, the sacrifice has done good; after all, only a few Feringhees have gone to hell before their timeโ€”ha! ha!โ€™ โ€˜May your prosperity increase!โ€™ said the officer; โ€˜they have deserved their death.โ€™ As he spoke a man rushed up the steps of the cavalier. Tears were in his eyes, and his manner was wild. โ€˜What has happened, O fool?โ€™ said the Sultaun; โ€˜hast thou seen the devil?โ€™ โ€˜Khodawund!โ€™ said the soldier, speaking with difficulty, โ€˜the Syud, the holy Meer Ghuffoor is dead.โ€™ โ€˜Merciful Alla!โ€™ cried Tippoo, โ€˜art thou sure of this?โ€™ โ€˜Alas! quite sure, Light of the World! I carried him away: behold his blood.โ€™ โ€˜It was his destiny,โ€™ said the Sultaun gloomily; โ€˜it was once said his fate was linked with mine,โ€”let it come. His death was that of a soldier, may mine be the same! Go! let him be buried with honour. We will dine here,โ€™ he added to an attendant; โ€˜we feel hot within, and this air from the water is cool.โ€™
  • 26. His light repast was soon finished, and again he sat looking towards the trenches. He thought there were many men in them; as if by mutual consent, the firing had ceased on both sides, and no sound arose except the busy hum of the city: in the English camp all was still as death. He speculated for a while idly upon the unusual quietness, and looked again. On a sudden a man climbed upon the mound of the trench; he was tall and noble in appearance; his height was exaggerated by his positionโ€”he looked a giant. The Sultaunโ€™s heart sank within him; he could not be mistaken in those featuresโ€”it was Baird, whom he had so often reviled. โ€˜He comes to revenge the old man,โ€™ he mutteredโ€”โ€˜to revenge Mathews!โ€™ It was a noble sight to see that one man stand thus alone in front of both armies: he appeared to look at the Fort for an instant, then drew his sword from its scabbard, and as it came forth it flashed in the sunlight. He waved it high in the air. Another leaped to his side: he was a native, and wore a steel cap and glittering chain-armour; a shield hung on his arm, and he waved a broad sabre. They leaped together from the mound, followed by hundreds, who with loud cheers dashed on in regular order. โ€˜Prophet of Alla!โ€™ cried the Sultaun, โ€˜they comeโ€”Baird and Kasim Ali! Look to the breach! every man to the breach! defend it with your lives!โ€™ He was hurrying away, when a thought appeared to strike him. โ€˜Stay!โ€™ he cried, โ€˜bring water; we have eaten, and are unclean; we would not die like a kafir, but one for whom the Apostle waits ere he enters Paradise. I come, O Mohamed! I come quickly now.โ€™
  • 27. CHAPTER XLIX. โ€˜To the breach! to the breach!โ€™ was now the cry far and wide; those who loved the Sultaun hurried there to die, to stop with their bodies the ascent of the devoted Englishโ€”a living wall in place of that which had been torn down. It was a sight on which men looked with throbbing hearts and aching eyes from both sidesโ€”those in the English camp, and those in the Fort. There were but few cannon to stop the English; all upon the breach had been dismounted, and no one dared show himself upon the dismantled defences to plant others. But as the British advanced, a storm of shot and rockets met them, which was enough to have turned more daring men. Many went down before it, many writhed and struggled; the column was like a march of ants where a human foot has just trodden, some hurrying on, a few turning to carry away a wounded and disabled comrade. โ€˜They are drunk!โ€™ cried the Sultaun; โ€˜the hogsโ€”the kafirsโ€”they have been plied with wine. Be firm, brothers, and fear not, though they are desperate. Be firm, ye with the long spears, and do ye of the Kureem Kutcheree regain your lost fame! Remember, we are present,โ€”a hundred rupees for every Feringhee! Look to your aimโ€” they cannot pass the ditch.โ€™ Such broken sentences escaped him from time to time, as he fired upon the enemy with his own hand, often with deadly aim; but though the resistance made was desperate, what was able to withstand the hot ardour of this assault? Man after man went down before the strong arm of Baird, who toiled like a knight of old in the breach, cheering on his men with loud cries of revenge for the
  • 28. murdered. Kasim fought beside him, and equalled the deeds of the British leader. โ€˜They bear charmed lives!โ€™ cried the Sultaun, dashing to the ground the gun he had just fired; โ€˜twice have I struck down the men close to them, but the balls harmed them not.โ€™ โ€˜Retire, I beseech you, O Prince!โ€™ cried Rajah Khan and a hundred others around him; โ€˜this is no place for you; on our lives be it we drive them back.โ€™ โ€˜No; I will die here,โ€™ said Tippoo doggedly; โ€˜they shall pass into the Fort over my body; but the ditch is yet before themโ€”they cannot pass it unless it is filled as it was atโ€” Bah! why should I have thought of that scene?โ€™ This passed in a moment: the struggle on the breach was overโ€” the defenders and their enemies lay there in heaps; still there was the ditch to cross, which was wide and deep; for an instant even Baird was staggered, and his men ran right and left seeking for a passage. Kasim Ali and he were close together; there was a scaffolding, and a plank over it leading to the rampart on the other side: it was enough, the way was found, and hundreds poured over it quicker than thought. It was the last sight the Sultaun sawโ€”everything else swam before his eyes; he looked stupefied, and said, hurriedly and gloomily, โ€˜It is finishedโ€”where are my bearers? take me to the palaceโ€”the women must dieโ€”every one: we would not have them defiled by the kafirs. Come! haste! or we are too late.โ€™ They led him to his palankeen, mingling with the fugitives, who in the passage between the two walls were rushing on to the small postern where it had been left; men had been sent for it, but what bearers could struggle against that frantic crowd? As they hurried on, Rajah Khan vainly endeavoured to persuade him to fly by the river-gate; Poornea and his son were out, he said, and they might yet escape to the fastnesses of the west. โ€˜Peace! cried the Sultaun; โ€˜the women are sacredโ€”they must die first; then we will throw ourselves upon the kafirs, cry Alla Yar, and die. May hell be their portion!โ€™ he exclaimed suddenly, as he stumbled and fell. They raised himโ€”a shot had struck him; he was
  • 29. sick to death, but they were strong men, and they urged him on, supporting him. Another cry he utteredโ€”they saw blood pour from his backโ€”he was wounded once more; but the gate was close at hand, and they strained every nerve to reach it. Hundreds were struggling there: the fierce English were behind, advancing with loud oaths and cheers, maddened by excited revenge, slaughter, lust, and hope of plunder. A fearful thing is a strife like that, when men become monsters, thirsting for blood. They reached the palankeen, and laid the Sultaun in it. โ€˜Water! water!โ€™ he gasped; โ€˜air! I am choking! take me out, take me out, I shall die here! Water! for the love of Alla, water! one drop! one drop!โ€™ โ€˜Remember the murdered, give no quarter,โ€™ cried many whose bayonets were already reeking with blood. โ€˜Here is a gate, we shall be inside directlyโ€”hurrah!โ€™ โ€˜They come, Huzrut,โ€™ said Rajah Khan, trying to rouse the dying man; โ€˜they come, they are near, let us tell them who thou art, they will spare thee.โ€™ โ€˜Spare me!โ€™ he cried, rousing himself at the last words. โ€˜No! they burn for revenge, and I should be hung like a dog; no! I will die here.โ€™ He was very faint, and spoke feebly. โ€˜Here is a princeโ€”Iโ€™ll be the first!โ€™ cried a soldier, dashing into the gateway and snatching rudely at the rosary which was around the Sultaunโ€™s neck. It rallied the expiring lamp of life. โ€˜Dog of a kafir! son of an unchaste mother!โ€™ cried the Sultaun, gnashing his teeth as he seized a sword which lay by him, โ€˜get thee to hell!โ€™ and he struck at him with all his might; it was the last effort of life, but it was not fatal. โ€˜Damnation!โ€™ muttered the man, setting his teeth with the pain of the wound, as he raised his musket. He fired, the ball pierced the skull, the Sultaunโ€™s eyes glared for an instant, quivered in their sockets, then his head fell, and he was dead. The lion of the faith, the refuge of the world, had gone to his account! โ€˜Well met, noble Kasim,โ€™ cried Philip Dalton, as heading his party he dashed down the cavalier which had first been gained, and was
  • 30. now in the body of the place; โ€˜keep with me; thou knowest the prisons?โ€™ โ€˜Every one, colonel; but haste! they may even now be destroying them.โ€™ Philip shuddered, there was no time for thought. Many men were around him, and they rushed on, led by Kasim Ali, whose reddened sword, and armour sprinkled with blood, showed how he had been employed. Eagerly, and with excitement which hardly admitted thought, so engrossing was it, did those two and Charles Hayward search every part of the Fort, and every place where it was possible that prisoners could have been concealed: they found none. And when the palace was opened they rushed into its most secret prisons and burst them open; they found traces of recent habitation by Englishmen; and while their fears were horribly confirmed, their last hopes for Herbert Compton departed. โ€˜Ah! could I but meet the villain Jaffar!โ€™ cried Kasim, as they gave up further search, for it was now dark; โ€˜if indeed he be alive, then would we wring from him the fate of your poor friend. Inshalla! he may be found: I know his haunts, and will watch them all night; I will come to thee in the morning.โ€™ โ€˜I shall be here with my regiment,โ€™ Dalton said sadly; โ€˜but I have no hope, for that cowardly villain will have fled long ere now with his ill-gotten wealth.โ€™ The morning broke gloomily after that fearful day and night; for during the latter there had been appalling alarms, shots, screams from terrified, plundered, and often violated women; there were many dreadful excesses, but they were checked. As the day advanced, order was restored once more, and the moderation of the English in their victory, their justice, and protection of all, is yet sung and said through the country by wandering minstrels. The Sultaunโ€™s body had been discovered where he had fallen; his faithful attendant lay beside him, with others who had fought with him to the last. They were brought into the palace, and recognised by the women with unfeigned and bitter grief. Of all that host of secluded women, two only truly mourned his fate. The one was his
  • 31. mother, the other Fureeda, who could with difficulty be torn from his body, as they took it away for burial. Her love had grown with misfortune; for in her society he had found rest from care and from his own restless mind; of late he had visited no other, and, despite of his vices, she had felt security with him, whom no one else looked on without fear; and as his fate approached, she foresaw it, pitied, and loved him. The last rites of the faith had been performed upon the body. The grave clothes, which, brought from Mekha, had been for years in his possession, were put on with the requisite ceremonies, ablutions, and fumigations; the sheet, filled with flowers, was laid over the body; the attendant Moolas chanted thrice those parts of the Koran, the โ€˜Soora e fateeha,โ€™ and the โ€˜Qool hoo Alla!โ€™ They were about to raise it, to place it in the coffin, when two women again rushed in; the one was old, wrinkled, and greyโ€”it was his nurse; she beat her bare and withered breasts, and, kneeling beside the corpse, showed them to it with passionate exclamations. โ€˜Thou hast sucked them,โ€™ she cried, โ€˜when I was young, and they were full of milk! Alas! alas! that I should have lived to say I bestow it on thee.โ€™ The other was Fureeda; she spoke not, but sobbed bitterly, as she looked on the pinched and sharpened features, and livid face of him who had till the last clung to her with affection. They were removed with difficulty, and the procession passed out slowly, the Moolas chanting the funeral service with slow and melancholy cadences. The conquerers of the dead awaited his coming, and, in silent homage to their illustrious enemy, lifted their plumed hats from their brows, as the body passed on to its last resting-place beside the noble Hyder. The troops, which had the day before been arrayed in arms against him, now paid the last honours to his death; and through a street of British soldiers, resting upon their firearms reversed, while their bands played the dead march in Saul, the procession wound its way. Without in the street were thousands of men, who, frantic in their grief, cried aloud to Alla; and women, who beat their breasts, and wailed, or else uttered piercing shrieks of woe, flung dust into the air, and, casting loose their hair, strove to prostrate themselves before the body of the dead. The
  • 32. solemn chant proceeded; each verse sung by the Moolas, who in their flowing robes preceded the coffin, was repeated by all around. The body was surrounded by all the officers of Tippooโ€™s late army who had survived, and those of the Nizamโ€™s force, on foot; and there was one of his sons on horseback, who sat in a kind of stupor at the overwhelming affliction. The day had been gloomy, and was close and hot; not a breath of wind stirred the trees, and heavy lurid masses of clouds hung over the city, from whence at times a low muttering growl of thunder would break, and seemingly rattle all over the heavens. Men felt heavily the weight of the atmosphere, and every now and then looked up at the threatening mass which hung above them. Through the plain, which extends to the mausoleum of Hyder, the multitude poured; and as the procession gradually approached its goal, the frantic cries of the people increased, almost drowning the melancholy dead march and the chant which arose, now one, now the other, and sometimes both blended into a wild harmony upon the still air. Then there was a momentary silence, only to be succeeded by bursts of grief even more violent than before. The thunder appeared to increase in loudness every moment, while flashes of lightning darted across the heavens from side to side. The procession reached the burial-place; the grenadiers formed a street, rested upon their firearms reversed, and the body passed on. The band now ceased, and the bier being laid down, the body was taken from it, preparatory to being laid in the grave. The Moola (for one alone now officiated) raised his voice in the chant of the first creed; it was a powerful one, but now sounded thin and small among that vast assembly; he had said only a few words, when a flash of lightning burst from above, nearly blinding them, and a peal of thunder followed, so crashing, so stunning, that the stoutest hearts quailed under it. It died away, and as it receded far into the east, the melancholy tone of the Moolaโ€™s voice, which had been drowned in it, again arose clear and distinct, like the distant wail of a trumpet. The heavens were still for a while; but as the body was laid in its last narrow resting-place, its face to the west, and as the Moolas
  • 33. chanted out โ€˜Salฤam wo Aliekoom wo Ruhmut Ullฤฤh!โ€™[60] again a crashing peal burst forth, and their words were lost in the deafening roar. Now peal after peal rolled from the clouds. As yet there was no rain nor wind, and the black mass appeared almost to descend upon the tall palm-trees which waved above, and flashes of lightning so vivid that the heavens blazed under the light, darted from it, and played fearfully around. Men looked at each other in awe and wonder, and felt their own littleness, when the mighty lay cold in death before them, and the thunder of his Creator roared, seemingly as in deprecation of the deeds of his life. 60. Peace and the grace of God be with you. The companies formed on each side of the grave to pay their last tribute of respect to a soldierโ€™s memory, and the word was given โ€”โ€˜Fire!โ€™ The rattle which followed seemed to be taken up by the sky; away rolled the awful echoes into the far west, and, lost for a moment among the huge crags and mountains of the Ghรขts, seemed to return with double force to meet the peals of artillery and volleys of musketry which broke from the Fort and the British army. The bands struck up again, but they were dimly heard; and, as all returned to the sound of their merry music, it seemed a mockery amidst the din and turmoil of that tempest. But we must carry our readers back to Herbert Compton, over whom years had passed, chequered by no events save the visits of Jaffar Sahib, to urge upon him compliance with the Sultaunโ€™s demands for assistance, plans of fortifications, or military instructions. The Sultaun had from the first taken it into his head that Herbert was a man of education and skill beyond his fellows; and as every idea was esteemed a revelation from Providence, he had clung to this one with all the obstinacy of his nature, for he had a necessity for the aid Herbert might have given. Often he would forget him for months. Once or twice, provoked by his obstinate
  • 34. refusals, he had issued orders for his death, and revoked as fast as he had written them. Herbert had lingered on upon those mountains, the cold and mists of which, exaggerated to the Sultaun, made him suppose that the place was the one where hardship would be the greatest, and life the most difficult to bear. But he knew not of that glorious climate, of its cool, fresh, elastic, invigorating breezes; of its exquisite scenery; of the thousands of wild flowers, and green hills and hanging woods; deep wooded glens, in which brawled clear and sparkling rivers, now chafing over a pebbly bed, now creeping still under some golden mossy bank, covered with wild thyme and violets, from among which peered the modest primrose, the graceful cyclamen and tall fern, which nodded over the sparkling water. He knew not what ecstasy it was to Herbert to lie at length upon the soft sward, and to listen to the melody of the blackbird, which in the joy of its heart trilled its liquid song, and was answered joyously by its mateโ€”or to see the lark, high in air, wheeling around in wide circles, till it was lost to sight, the same as he had used to listen to with Amy in the groves of Beechwood. Herbertโ€™s thoughts were often carried back to the past, remembering with the minutest exactitude every tone, every word of their sweet converse. It was an unreal life, with none of the worldโ€™s occurrences before him; from his high prison he looked forth over a wide country, but he could only speculate idly upon what was passing in the world. He had no hope of deliverance,โ€”for ever since the first siege of the city, of which he heard after the English had departed, he had ceased to think of liberty except in death. He had no hope that his life, his intellect, which he felt to be strong and vigorous, would ever be called into the action they were fitted for;โ€”nor his kind heart, his affectionate sympathies find again objects on which to fix. He had no companion but nature, upon whose varying face he could always look with delight, while he listened to the brawling streams, the murmurs of the waving woodsโ€”those sweet voices with which she peoples her solitudes. Yet latterly he had found a companion. One of the guards brought a dog; Herbert attached it to himself, and the man gave it him when he went away. He could speak to itโ€”he could speak English to it;
  • 35. and as they would sit upon a sunny bank together, he listening idly to the murmuring plash of waters, the hum of bees, watching the bright flies, as they sported in the sunbeams, or the butterflies flying from flower to flowerโ€”drinking in the loveliness of the prospects, whether over the vast blue plains and endless ranges of mountains, or inwards, among the quiet peaceful valleys and swelling hillsโ€”he would, after musing a while, speak to his favourite of her he loved, of his home, of his mother; and often, when tears started to his eyes, and his voice faltered, the dog would look at him wistfully, and whine gently as he scratched him with his paw; he seemed to know there was something wrong, and he thus expressed his sympathy; and when Herbert arose to go, he would run in wide circles upon the mountain-side, chasing the larks from their nests, tearing the grass with his teeth, and barking so joyfully that Herbertโ€™s spirit would be gladdened too. But who can tell his yearnings for homeโ€”for the sight of a face beside those of his guardsโ€”for one word from a countryman? If ever he should escape, what tidings might be in store for himโ€”of the changes, the events of years? Escape! alas that was impossible. Everywhere the same rugged sides presented themselves, everywhere the same vast forests below, to enter which was death, and beyond them the territory of the Sultaun. He often longed to make a second attempt to be free, but his better thoughts proved its utter impracticability. One day a few showers had fallen, and the air was soft and balmy; the dry winds of May had already abated, and the summer was beginning to burst forth. Herbert was lying upon the spot which we have once mentioned in Hulleekul Droog; his little garden was freshened by the late rain, and the odour of the flowers came to him gratefully, as he looked over the wide prospect, now so familiar, yet, for all that, presenting in colour, in effect, perpetually new features. The Naik of his guard came to him. โ€˜Arise!โ€™ he said, โ€˜I have news for thee.โ€™ โ€˜Speak!โ€™ said Herbertโ€”โ€˜what news? is Jaffar coming again? is he arrived?โ€™ โ€˜Not so,โ€™ said the man, โ€˜thou art to travel.โ€™
  • 36. Herbertโ€™s heart sank within him. โ€˜To travel!โ€™ he said anxiously; โ€˜has the Sultaun sent for me?โ€™ โ€˜No,โ€™ said the man, โ€˜he has notโ€”he is dead. The English have taken the city, and the Sultaun is no more.โ€™ โ€˜Merciful Providence!โ€™ cried Herbert aloud in his own tongue; โ€˜is this true, or is it a dream? killed, didst thou say?โ€™ โ€˜Ay, Sahib,โ€™ said the man, dashing a tear from his eye; โ€˜he was a great man, and has died like a soldier! Wilt thou come? thy countrymen will look for thee now, and perhaps the act of taking thee to them will give me favour in their eyes. As to this post, it will be abandonedโ€”no one will need it; and if we remain here, no one will remember us. What dost thou think?โ€™ But he spoke to one who heeded not his wordsโ€”they hardly fell upon his ear. Herbert had knelt down, and on the spot where his first vision of escape had come to him, where he now heard he was free, he poured forth thoughts that were too big for wordsโ€” incoherently, perhapsโ€”what matter? they rose out of a grateful, glowing heart, and ascended to the throne of Him who looked into it and saw the feelings there, while the words that expressed them passed away upon the sighing wind unheeded. Herbert arose. โ€˜Art thou ready?โ€™ he said. โ€˜To-morrow morning, Sahib; ere the dawn breaksโ€”there is a moon โ€”we will set out. In four days, if we travel fast, we shall be at the city.โ€™ โ€˜Have you seen the poor fellow who has been just brought into camp upon a cot, Dalton?โ€™ said an officer of the staff, who lounged into Philipโ€™s tent, about noon, some days after the above. โ€˜It seems he was confined in a hill-fort, and the garrison have brought him in. Poor fellow! he is in a high fever; for they rested by the way in the jungles, and there he took it. But โ€”โ€” is looking after him; they have taken him into the hospital.โ€™ โ€˜Some native, I suppose,โ€™ said Philip, looking up; he was writing to his wife. โ€˜Noโ€”an Englishman; it was supposed there were none left, butโ€”โ€™
  • 37. โ€˜Good heavens!โ€™ cried Philip, seizing his cap, and rushing precipitately from the tent. โ€˜If it should be he!โ€”merciful Providence! โ€”ifโ€”โ€™ He flew across the camp; the officer looked after him in wonder. โ€˜What can he mean?โ€™ he said aloud. He saw Philip run at full speed to the hospital tent, and he followed him there more leisurely and looked in. Philip was kneeling beside the bed of the sufferer, whose hands were clasped in his; the tears were streaming down his cheeks, and he was striving to speak. The otherโ€™s eyes were upraised, while his lips moved as if in prayer, and a look of silent thankfulness, of joy, of perfect peace and happiness was upon his handsome features, which he could hardly have conceived expressible by any emotions. He looked for a few minutes, and then hurried away to hide his own. โ€˜It must be Captain Compton,โ€™ he said, โ€˜so long missing; I will not disturb them.โ€™ It was indeed. In that silent grasp of the hand,โ€”in the long, earnest, loving embrace which had preceded it,โ€”in the recognition at once of the friend, and even brother, of his early years, Herbert had already forgotten all his sufferings. He had caught a branch upon the shore he had so long floated past, and leaped upon it; and now secure, could even in that moment follow the frail raft which had so long borne his sad fortunes, and gradually lose sight of it in the visions which opened before him. Not long did he remain on that humble pallet; removed to Philipโ€™s tent, and in his company and that of Charles Hayward, he felt, as they told him of the events of the past, that it was like one of those blissful fancies which had cheated him so often. He fell asleep, and dreamed of joy and peace, vaguely and indefinitely, and awoke refreshed by rest, and the prescriptions of the surgeon who attended him; he gazed around, and his eyes met the happy faces and joyful looks of his friends,โ€”then, then only, did he feel it all to be true. CONCLUSION. Day by day Herbert made progress towards recovery, and with peace of mind returned strength and vigour. He had been ill for nearly a fortnight before the time we speak of, and had been tended with that constant and unremitting solicitude by his dear friends and
  • 38. brothers, which can easily be imagined, but not easily described. There was another too, the brave Kasim Ali, who had been quickly summoned to Philipโ€™s tent after the arrival of the lost one, and who had rejoiced in his recovery with joy as genuine as the others. โ€˜How often I told you to hope, Sahib,โ€™ he would exclaim, as he looked on the joy of the friends, and their love for each other. โ€˜How often I said he was not dead; that the Sultaun (may his sepulchre be honoured!) would not destroy him.โ€™ And then they would shake their heads, and think that if the Sultaun had been alive, how little would have been the chance of their ever meeting again upon earth. โ€˜You appear to cling to his memory with fondness,โ€™ said Dalton, in reply to a burst of praise which Kasim had uttered; โ€˜yet he used you ill, and would have killed you.โ€™ โ€˜I do,โ€™ he replied; โ€˜he was a great manโ€”such an one as Hind will never see again. He had great ambition, wonderful ability, perseverance, and the art of leading menโ€™s hearts more than they were aware of, or cared to acknowledge; he had patient application, and nothing was done without his sanction, even to the meanest affairs, and the business of his dominions was vast. You will allow he was brave, and died like a soldier. He was kind and considerate to his servants, and a steady friend to those he loved. Mashalla! he was a great man.โ€™ โ€˜Yet he was treacherous to you, Meer Sahib,โ€™ said Philip. โ€˜Ay, and had he not been so, ye might now have been far from hence. Ye see, sirs, the power of destiny, which, working even by such mean instruments as myself and Jaffar, has wrought great ends.โ€™ โ€˜What treachery?โ€™ said Herbert. โ€˜I have wondered to see thee here in the English camp, but thought thou mightest have been admitted to protection like the rest of the Sultaunโ€™s officers.โ€™ โ€˜It is a long tale,โ€™ said Kasim, โ€˜but your brother, the colonel, knows much of it already, and he will tell it to you.โ€™ โ€˜Not so,โ€™ said Philip, โ€˜tell it yourself, I should only blunder in the narration;โ€™ and he added, โ€˜since we have been together, I have never asked after the lady you loved, Meer Sahib; it is a painful question,
  • 39. perhaps, and may awaken thoughts and feelings long since dead. You smileโ€”I rejoice to see it.โ€™ โ€˜You know, Sahib, we Moslems are not given to speaking of our wives or families,โ€™ said Kasim, โ€˜and therefore I have never mentioned her; but she lives, I rejoice to say, and is as beautiful to my eyes as ever.โ€™ โ€˜Come!โ€™ said Herbert, โ€˜if it be a tale of love, let me hear it; I have talked long enough, and can listen patiently.โ€™ Kasim then related his adventures, from the time he had appeared a youth in Tippooโ€™s Durbar, to that in which, wearied by his cruelties and uneven temper, he had left him, and had so narrowly escaped assassination. โ€˜I reached my village,โ€™ he continued, โ€˜and long remained in secrecy, enjoying the quiet of my own home. I read my favourite poets, wrote verses, and a history of my own adventures, to pass the time; but in truth, after so much excitement, I at length grew tired of the dull life, and looked around me for employment. The administration of the affairs and collection of the revenue of my district happened then to be vacated by the person who had held the offices, and, as I understood the duties perfectly, I solicited and obtained the situation by help of a douceur to the minister: in its duties, and in the suppression of the disorders of the country, I found ample employment. Still I had never visited the city of Hyderabad, and as I had need to go there to arrange some matters with the minister regarding the revenue collections, I determined upon a short visit, and was courteously received both by him and by the Prince, who spoke much to me of the Sultaunโ€™s character, and the wild schemes of conquest which he meditated. โ€˜I was delighted with the city, and the polite and courtly character of its nobles, and I remained longer than I had intended. One day I was riding towards the ministerโ€™s house, in order to take my leave of him, previously to my departure, when a woman, rather old, but decently dressed as a servant, whose features at first sight appeared familiar to me, ran towards me in the open street, and catching hold of the rein of my horse uttered a loud cry of joy. The horse was a spirited one, and began to curvet and bound, and she dared not
  • 40. approach me. I saw her speak to my groom; and when she had learned where I lived, she told him she would come in the evening, waved her hand to me, and darted down a narrow street. All that day I wondered much who she could be; I could not by any effort recall her name to my memory, and though I had an engagement with a friend, I waited at home till late. โ€˜About dark a woman came, closely veiled, leading another. Both, as they entered, threw themselves at my feet, and kissed them repeatedly, uttering expressions of joy; they could not speak intelligibly for some time, nor would they unveil, though I could hear from their voices that they were aged. At length one playfully pulled the veil from the otherโ€™s head, and to my joy and surprise I beheld Meeran. I recognised her instantly, and, raising her up, embraced her cordially. Sahib, the other was Sozun. โ€˜I was, as you may suppose, breathless to know Ameenaโ€™s fate. Was she alive? or did that hated place I remembered hold her mortal remains? โ€œSpeak, I conjure you,โ€ I cried, โ€œfor I burn with impatience.โ€ โ€˜โ€œShe lives, Meer Sahib,โ€ said Meeran; โ€œshe lives, blessed be Alla and Moula Ali, and the Apostle and the Lady Muriam! to whom we have offered up Fateehas for her recovery on every anniversary of that event. Ah, Meer Sahib, it is before me now!โ€ โ€˜โ€œAlive!โ€ I cried; "but perhaps she is anotherโ€™s; some nobleman hath heard of her beauty, and hath sought her in second marriage?" โ€˜โ€œNo, by your soul!โ€ cried Sozun; โ€œshe lives, and thinks but of you. She is as beautiful as a houri; the years that have passed now seem but as hours; her skin is as fair, her eye as bright, her form as round and perfect as ever.โ€ โ€˜โ€œAnd the wound?โ€ I asked. โ€˜โ€œAh! it was a horrible gash,โ€ said Meeran, shuddering, โ€˜and it was long before it healed; she will show you the place ifโ€”ifโ€”" โ€˜โ€œCome,โ€ said I, โ€œcome! I burn to see her. I am not married; I never should have married, perhaps. Come! it is my destiny. Ya Alla kureem, how it hath been worked out!โ€ โ€˜They led the way joyfully: her mother had been advised of my presence in the city by Meeran in the morning, and, closely veiled,
  • 41. she sat in her private apartment, awaiting me. Her husband was absent on some military duty, so I had to arrange all with her. โ€˜How my heart beat as I entered the house! To be once more under the same roof with her who had loved me so long and so truly โ€”to be there in the hope that ere many hours should elapse she would be mineโ€”mine for ever! Sahib, I had fought and bled on a battle-field, yet I never felt so agitated as I did at that moment. โ€˜A cry of joy from the old lady welcomed me. โ€œBlessed be Alla!โ€ she said, as she embraced me like a son; โ€œblessed be his name, that thou art here! Oh that my lord were here, to welcome thee, and greet thee as a son!โ€ โ€˜โ€œAnd Ameena,โ€ I said, โ€œtell me, by your soul, how is she? Doth she still remember Kasim Ali? I am rich, I am high in rank; I have left the Sultaunโ€™s service, and am now in that of your own Government. What delay need there be? Let me, I beseech you, speak to her, and send for the Moola to read the Nika.โ€ โ€˜โ€œFie!โ€ said the old lady, โ€œthat would be indecent haste.โ€ โ€˜โ€œWhat, after years of absence, mother? nay, say not so, but tell her I am here.โ€ โ€˜โ€œWait,โ€ she said; โ€œI will return immediately.โ€ โ€˜I arose and walked about, burning with love, with hope, with joy. The passion which for years had been smothered within me broke out as freshly, as strongly as when I had first seen her. The memory of that kiss was as if it still lingered on my lips. I heard a movement, a sort of hesitation at the door; I thought the old lady would come in. A figure entered, veiled from head to foot; it was a useless precautionโ€”my heart told me that it was Ameena. I rushed towards her, caught her tottering form in my arms, removed the veil from her lovely features, and in a moment more strained her to my heart in an embrace which she did not resist; and in a kiss which united our souls once more, I pledged to her my faith and love for ever. โ€˜Yes, she was as fair as ever; even more beautiful in the mature charms of womanhood, than had been the girl I bore from the dreadful waters, or preserved from the maddened elephant. There was more fulness in her form, more fire in the large and soft eye,
  • 42. which, filled with tears, rested on me. She clung to me as though I should never part from her again, and her hand trembled in mine. โ€˜I understood her. โ€œI will not go from thee, fairest! most beloved!โ€ I cried; โ€œmore even than the bulbul to the rose! more than Mejnoon to Leila will I be to thee!โ€ โ€˜Her mother entered soon after; she saw Ameena unveiled and in my arms. She gently chid her, but she did so no longer when the fair and gentle creature bent on her an imploring look, and nestled closer to my bosom. โ€˜The next evening the Moola came: all had been prepared in the meanwhile, and such a marriage as mine wanted no long ceremony โ€”it was that only of the Koran. Some friends were sent for: in their presence I wrote a settlement upon Ameena, and received an assignment of all her property; it was little needed, for henceforth our lot was to be together for good or for evil. There was a screen put up in the apartment; the ladies came behind it; I heard the rustle of their garments, and the tinkling of their ankletsโ€”it was like delicious music. The few prayers were quickly read, the witnesses signed and sealed the papers, and they left me. I heard the old lady bless her daughter, and the servants join in a fervent Ameen! In a few moments the screen was withdrawn, and I was alone with Ameena. Sirs, the true believer when he enters Paradise, and is welcomed by the beauteous houris that await his coming, is not more blessed than I was then. Hours flew, and still we talked over the past, and the miseries and sufferings of that dreadful time. โ€˜โ€œTell me,โ€ I said, โ€œhow you escaped, and show me the placeโ€”the wound.โ€ โ€˜She bared her beauteous neck, modestly and shrinkingly. I looked on the wound and kissed it; it was on her shoulder, and had reached the back of her neck. A heavy gold necklace and chain, she said, had saved her life; but for that she must have been killed. โ€˜โ€œBut,โ€ she continued, โ€œI knew nothing until I found myself in a small hut; Sozun was there, and Meeran. I shrank from Sozun, for I knew her to have been an evil woman; but she was vehement in her protestations of affection, and I believed her. I knew not till long after how nearly she had been connected with my fate; but she has
  • 43. been faithful, and that is long since forgiven and forgotten in her constancy. The house belonged to her daughter, and her husband was a foot-soldier in the army; they were kind and good to me, and the faithful Zoolfoo bound up my wound; indeed he sewed it up, which gave me great pain; but I was soon strong again, and I inquired for the Khan and for you; they said you had both fallen, and I mourned you as dead. Afterwards when the Sultaun capitulated, and there was peace, I followed my protector as a humble woman, and attended by Meeran and Sozun, under pretence of making offerings at a shrine, we escaped from the Fort, and entered that of the troops of the Dekhan: although my father had not accompanied them, yet I found his intimate friend Sikundur Beg, with whose daughters I had been a playmate. He was a father to me, gave me his palankeen to travel hither, and in my own home I speedily recovered.โ€ โ€˜I should weary you, sirs,โ€™ continued Kasim after a pause, โ€˜were I to tell you of her daily increasing love, and the joy I felt in her society. I wrote word to my mother that I had met her and was married; and the old lady, transported with joy, actually travelled up to the city to greet her daughter. I was fortunate in meeting with a good deputy in the person of my excellent uncle, and I remained at the city with Ameenaโ€™s family. Her father arrived in due time from his post, and there never was a happier circle united on this earth than ours. I became known in the city: there was talk of a war with the Sultaun, and I was offered the command of a risala of horse, and received a title from the Government; they are common, but I was honoured. โ€œDistinguish thyself,โ€ said the minister, โ€œthou shalt have a jaghire[61] for life.โ€ Sirs, ye know the rest. He has given me two villages near my own, the revenue of which, with my patrimony, and the command of five hundred horse, most of which are my own, makes me easy for life. My mother (she has old-fashioned notions) sometimes hints that the marriage was not regular, that I should even now ask the young daughter of a nobleman of high rank, and go through all the forms with her; but I am content, sirs, with one wife, and I wish to Alla that all my countrymen were so too; for I am well assured that to one alone can a man give all his love, and that
  • 44. where more than one is, there ensue those jealousies, envies, wild passions, evil, and sin, which were well-nigh fatal to my Ameena.โ€™ 61. Estate. โ€˜Thou art a noble fellow!โ€™ exclaimed both; and Charles Hayward tooโ€”for he also had been a listenerโ€”added his praise; โ€˜and believe me,โ€™ added Dalton, โ€˜thou wilt often be remembered, and thy wife too, when we are far away in our own land. If it be not beyond the bounds of politeness, carry her our affections and warmest wishes for years of happiness with thee. I would that my wife could have known her! she must have loved one so sorely tried, yet so pure in heart. Thou wilt see her at Bangalore, Meer Sahib, and will tell thy wife of her.โ€™ The tears started to Kasim Airโ€™s eyes: he brushed them away hastily. โ€˜I am a fool,โ€™ said he; โ€˜but if any one, when I served him who ruled yonder, had told me that I should have loved Englishmen, I would have quarrelled with him even to bloodshed; and now I should be unhappy indeed if I carried not away your esteem. I thank you for your interest in Ameena. I will tell her much of you and your fortunes; and when you are in your own green and beautiful land, and you wander beneath cool shady groves and beside murmuring rivers, or when you are in the peaceful society of your own homes, something will whisper in your hearts that Kasim Ali and Ameena speak of you with love. I pray you then remember us kindly, and now bid me depart to-day,โ€™ he saidโ€”but his voice trembled. โ€˜I have spoken long, and the Captain is weary.โ€™ Daltonโ€™s regiment moved soon after, and Kasim and his risala accompanied it; they marched by easy stages, and soon the invalid was able once more to mount a horse, and to enjoy a gallop with the dashing Risaldar, whose horsemanship was beyond all praise. At Bangalore they halted some time, it was to be a station for the Mysore field-force, and Daltonโ€™s regiment was to belong to it. His wife had arrived from Madras, and the deeply attached brother and
  • 45. sister were once more united after so long and painful an absence. Kasim saw her there; and though he thought it profanation to gaze on one so fair, yet he often paid his respectful homage to her while he stayed, and told the wondering Ameena, and in after days his children, of the fair skin, golden hair, and deep blue eyes of the English lady; and as he would dwell in rapture upon the theme, they thought that the angels of Paradise could not be fairer. When Kasim Ali could stay no longer, he came to take his leave. โ€˜I shall pass the old Fakeer,โ€™ he said; โ€˜have you any message for him? the old man still lives, and prays for you.โ€™ โ€˜We will go to him,โ€™ said Philip; โ€˜โ€™tis but a dayโ€™s ride.โ€™ Herbert agreed readily, and they set out that day. The old manโ€™s joy at seeing them cannot be told; the certainty that his poor efforts were estimated with gratitude, were to him more than gold or precious stones; but his declining years were made happy by an annuity, which was regularly paid, and he wanted no more the casual charity of passing travellers. And there, beneath those beauteous trees, which even now remain, and which no one can pass without admiration, the friends parted, with sincere regret, and a regard which never diminished, though they never met again. The martial and picturesque companions of the Risaldar awaited him; Philip and Herbert watched him as he bounded into his saddle, and soon the gay and glittering group was lost behind the trees at a little distance. About three weeks after the Fort had fallen, two men, one driving a heavily-laden pony, passed out of the gate of the Fort, and took their way towards the river; the rain had fallen much during that and the previous day, but there was as yet no more water than usual in the river. โ€˜Come on, Madar!โ€™ said one whom our readers will easily recognise; โ€˜that beast goes as slow as if he had an elephantโ€™s load; come on! we are lucky to get across, for there is no water in the river.โ€™ โ€˜I tell thee the brute will never travel, Jaffar; the load is too heavy. Why wouldst thou not buy the other?โ€™ โ€˜I could not afford it,โ€™ he said; โ€˜one is enough; come on!โ€™
  • 46. The pony was laden with gold and silver bars and heavy stuffs, cloth of gold and silver, the plunder of years, and more especially of that night when the Sultaun was killed, for Jaffar knew the places where the silver and gold utensils were kept, and he had laden himself with the spoil. โ€˜He! he! he!โ€™ said he chuckling, โ€˜we will go to Madras and live with the kafir Feringhees; no one will know us there, and we can trade with this money.โ€™ โ€˜Good!โ€™ said Madar, โ€˜it is a wise thought; may your prosperity increase!โ€™ They were now on the edge of the river. Opposite the Fort it is broad, and the bed, one sheet of rock, has been worn into thousands of deep holes and gulleys by the impetuous stream. It was no easy matter to get the over-laden beast across these, and he often stumbled and fell against the sharp rocks. โ€˜The curses of the Shitan light on thee!โ€™ cried Jaffar to the animal, as it lay down at last, groaning heavily, and he screwed its tail desperately to urge it on. โ€˜Wilt thou not get up? Help me, Madar, to raise it.โ€™ They did so by their united strength, but ere it had gone a few paces it fell again. Jaffar was in despair. There was no resource but to unload it, and carry the burden piece by piece to the bank. They were doing this when a loud roaring was heard. โ€˜What was that?โ€™ said Madar. โ€˜Nothing, fool,โ€™ said the other; โ€˜the wind, I dare say,โ€™ It was notโ€”it was the roaring of the mighty river, as it poured down beyond the sharp turn above the Fortโ€”a wall of water three feet highโ€”foaming, boiling, roaring, dashing high into the airโ€”a vast brown, thick, muddy mass, overwhelming everything in its course. Madar fled at once to the bank. Jaffar cursed aloud; the bundles had been tied up with scrupulous care, lest the money should fall out, and it was hard to lose all after years of toil. He tugged desperately at the knotsโ€”they would not come untied; he drew his sword and cut fiercely at them, bars of gold fell out; he seized as much as he could hold in his hands, and turned to fly. Some men were on the shore with Madar hallooing to
  • 47. him; he could not hear their words, but he thought they pointed to a rock higher than the rest; he got upon it, or in another instant the roaring flood would have overwhelmed him. He was safe for a minute; the waters were rising gradually but fearfully fast; he clutched the rock, he screamed, he prayed wildly; the rush of the boiling waters appeared to increase; his brain grew dizzy; then he tried to scramble up higherโ€”to stand upright. In attempting this his foot slipped; those on the bank saw him toss his arms wildly into the air, and the next instant he was gone! The fearful tide rolled on in its majesty, but there was no sign of a living thing upon its turbid waters. Herbert did not long wait at Bangalore. Letters to England had now preceded him more than a month; they had gone in a ship of war, which was some guarantee for their safe arrival. There was danger on the seas, but he thought not of that. Homeโ€”Amy was before him, more vividly than it is possible for us to paint; the days seemed to pass as weeks, as the gallant fleet sailed along, for home bounded their prospect; ere five months had passed they anchored at the Nore. Philip Dalton and Charles were soon to follow. It was on a bright warm day, early in December, that a travelling carriage, with four horses, was seen driving at desperate speed into the town ofโ€”โ€”; it stopped at the inn. โ€˜Horses on to my fatherโ€™sโ€”to Alston,โ€™ cried a gentleman within; โ€˜quick, quick!โ€™ The landlord looked at him for a moment; it was not Mr. Comptonโ€™s son, the clergyman; no, this was a darker, taller, handsomer person than him; he looked again, and then exclaimed, โ€˜It cannot be!โ€”surely it cannot be Captain Compton?โ€™ โ€˜Yes, I am he,โ€™ was the reply; โ€˜but pray be quick!โ€™ โ€˜Hurrah!โ€™ cried the jolly landlord, throwing up his cap into the air; โ€˜hurrah for the Captain! three cheers for Captain Compton, and God bless him! You shall have a barrel of ale, my lads, to-day, for this joy. I little thought to have ever seen you alive again, sir.โ€™ โ€˜Thank you, thank you,โ€™ said Herbert; โ€˜I will come soon and see you; now drive on, boys, at full speed;โ€™ and away they dashed. An anxious party was assembled that day at the old Rectory; in trembling expectation of the sound of wheels, all felt nervous and
  • 48. agitated, and some laughed and cried by turns. Poor Amy! it is difficult to describe her feelings of joy, of silent thankfulness. Her beauty was more radiant than ever; the purity of her complexion, with the exquisite expression of her eyes, was more striking, far more, than that of the lively and joyous girl of six years ago. There was one who heard the sound of wheels long before the restโ€”it was Amy; the others watched her; her face, which had been flushed and deadly pale by turns, was lighted up on a sudden with a joy so intense that they almost feared for the consequences. On a sudden she appeared to listen more earnestly, then she arose, but no one followed her; she went to the door, passed into the hall, seemed to gaze vacantly around, returned, sank into a chair, and pressing her hand to her heart, panted for breath. Soon after a carriage at full speed dashed past the house; a man opened the doorโ€”jumped out almost ere it had stoppedโ€”hurried with breathless haste into the hallโ€”passed a crowd of servants who were sobbing with joy, and in another instant he was in the room. Amy sprang to meet him with outstretched arms, and uttering a low cry of joy threw herself into his embrace, and was strained to his heart in silent rapture. Others hung round him, sobbing too, but their tears were those of joy and gratitude; the past was even then forgotten, for they beheld their long-lost Herbert safe, and knew, as he pressed to his the faithful heart which had so long loved him, that their past sorrow would soon be turned into rejoicing. THE END. COLSTON AND SON, PRINTERS, EDINBURGH.
  • 49. STANDARD WORKS OF FICTION. Crown 8vo, with a Frontispiece, cloth. Price Six Shillings Each. I. CASTLE BLAIR: A Story of Youthful Lives. By Flora L. Shaw. New and Cheaper Edition. โ€˜From beginning to end, the book is full of life and amusement.โ€™โ€”Times. II. GENTLE and SIMPLE. By Margaret Agnes Paul. New and Cheaper Edition. โ€˜One of the few books which can be read through with unalloyed enjoyment.โ€™โ€”Guardian. III. THE ORDEAL of RICHARD FEVEREL. By George Meredith. New and Cheaper Edition. IV. BLUE ROSES; or Helen Malinofskaโ€™s Marriage. By the Author of โ€˜Vera,โ€™ &c. New and Cheaper Edition. โ€˜A very beautiful and touching book.โ€˜โ€”Times. V. HERMANN AGHA: An Eastern Narrative. By W. Gifford Palgrave. Third and Cheaper Edition. โ€˜A very captivating book.โ€˜โ€”Guardian. VI. A PAIR of BLUE EYES. By Thomas Hardy. New and Cheaper Edition. โ€˜A really powerful story, well proportioned in its parts, of varied and deep interest.โ€˜โ€”Spectator.
  • 50. VII. MALCOLM. By George MacDonald. Fourth Edition. โ€˜Rich in exquisite descriptions.... The host of beautiful images with which Mr. MacDonald delights his readers.โ€™โ€”Pall Mall Gazette. VIII. MARQUIS of LOSSIE. By George MacDonald. Second and Cheaper Edition. IX. ST. GEORGE and ST. MICHAEL. By George MacDonald. Second and Cheaper Edition. โ€˜The character of the great inventor is drawn with considerable skill, and we may point it out as achieving what Lord Lytton attempted, but did not accomplish, in his "Last of the Barons."โ€™โ€”Academy. X. RALPH DARNELL. By the late Colonel Meadows Taylor. New and Cheaper Edition. XI. THE CONFESSIONS of a THUG. By the late Colonel Meadows Taylor. New and Cheaper Edition. โ€˜A story so powerfully and graphically told does not soon lose its hold on the imagination.โ€™โ€”Daily News. XII. TARA. A Mahratta Tale. By the late Colonel Meadows Taylor. New and Cheaper Edition. โ€˜We recommend it to all who care to know something of native life in India on its nobler side, as a book of very high calibre.โ€™โ€”Spectator. XIII. ISRAEL MORT, OVERMAN. By John Saunders. New Edition. โ€˜Conceived with no little power and originality.โ€™โ€”Times. XIV.
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