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Chapter 7 Solutions Auditing Information Technology-Based Processes
Turner/Accounting Information Systems, 2e
Solutions Manual
Chapter 7
Concept Check
1. b
2. b
3. d
4. c
5. b
6. a
7. c
8. b
9. d
10.a
11.a
12.c
13.c
14.d
15.c
16.a
17.c
18.a
19.a
20.c
21.d
Discussion Questions
22.(SO 1) What are assurance services? What value do assurance services provide?
Assurance services are accounting services that improve the quality of information.
Many services performed by accountants are valued because they lend credibility to
financial information.
23.(SO 2) Differentiate between a compliance audit and an operational audit. A
compliance audit is a form of assurance service that involves accumulating and
analyzing information to determine whether a 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.
Chapter 7 Solutions Auditing Information Technology-Based Processes
24.(SO 2) Which type of audit is most likely to be performed by government auditors?
Which type of audit is most likely to be performed by internal auditors?
Governmental auditors are most likely to perform compliance audits, and internal
auditors are most likely to perform operational audits.
25.(SO 2) Identify the three areas of an auditor’s work that are significantly impacted by
the presence of IT accounting systems. The IT environment plays a key role in how
auditors conduct their work in the following areas:
• consideration of risk
• determination of audit procedures to be used to obtain knowledge of the
accounting and internal control systems
• design and performance of audit tests.
26.(SO 3) Describe the three causes of information risk. Information risk is caused by:
• Remote information; for instance, when the source of information is removed
from the decision maker, it stands a greater chance of being misstated.
• Large volumes of information or complex information.
• Variations in viewpoints or incentives of the preparer.
27.(SO 3) Explain how an audit trail might get “lost” within a computerized system.
Loss of an audit trail occurs when there is a lack of physical evidence to view in
support of a transaction. This may occur when the details of accounting transactions
are entered directly into the computer system, with no supporting paper documents.
If there is a system failure, database destruction, unauthorized access, or
environmental damage, the information processed under such a system may be lost
or altered.
28.(SO 3) Explain how the presence of IT processes can improve the quality of
information that management uses for decision making. IT processes tend to
provide information in a timely and efficient manner. This enhances management’s
ability to make effective decisions, which is the essence of quality of information.
29.(SO 4) Distinguish among the focuses of the GAAS standards of fieldwork and
standards of reporting. The standards of fieldwork provide general guidelines for
performing the audit. They address the importance of planning and supervision,
understanding internal controls, and evidence accumulation. The standards of
reporting address the auditor’s requirements for communicating the audit results in
writing, including the reference to GAAP, consistency, adequate disclosures, and the
expression of an overall opinion on the fairness of financial statements.
30.(SO 4) Which professional standard-setting organization provides guidance on the
conduct of an IT audit? The Information Systems Audit and Control Association
(ISACA) is responsible for issuing Information Systems Auditing Standards (ISASs),
which provide guidelines for conducting an IT audit.
31.(SO 5) If management is responsible for its own financial statements, why are
auditors important? Auditors are important because they are responsible for
analyzing financial statements to decide whether they are fairly stated and presented
in accordance with GAAP. Since the financial statements are prepared by managers
of the company, the role of auditors is to reduce information risk associated with
those financial statements. To accomplish this, auditors design tests to analyze
information supporting the financial statements in order to determine whether
management’s assertions are valid.
Chapter 7 Solutions Auditing Information Technology-Based Processes
32.(SO 6) List the techniques used for gathering evidence. The techniques used for
gathering evidence include the following:
• physically examining or inspecting assets or supporting documentation
• obtaining written confirmation from an independent source
• rechecking or recalculating information
• observing activities
• making inquiries of company personnel
• analyzing financial relationships and making comparisons to determine
reasonableness
33.(SO 6) During which phase of an audit would an auditor consider risk assessment
and materiality? Risk assessment and materiality are considered during the
planning phase of an audit.
34.(SO 7) Distinguish between auditing through the computer and auditing with the
computer. When are auditors required to audit through the computer as opposed to
auditing around the computer? Auditing through the computer involves directly
testing internal controls within the IT system, which requires the auditors to
understand the computer system logic. Auditing through the computer is necessary
when the auditor wants to test computer controls as a basis for evaluating risk and
reducing the amount of audit testing required, and when supporting documents are
available only in electronic form. Auditing with the computer involves auditors using
their own systems, software, and computer-assisted audit techniques to help
conduct an audit.
35.(SO 8) Explain why it is customary to complete the testing of general controls before
testing application controls. Since general controls are the automated controls that
affect all computer applications, the reliability of general controls must be
established before application controls are tested. The effectiveness of general
controls is considered the foundation for the IT control environment. If there are
problems with the effectiveness of general controls, auditors will not devote attention
to the testing of application controls; rather, they will reevaluate the audit approach
with reduced reliance on controls.
36.(SO 8) Identify four important aspects of administrative control in an IT environment.
Four important aspects of administrative control include:
• personal accountability and segregation of incompatible responsibilities
• job descriptions and clear lines of authority
• computer security and virus protection
• IT systems documentation
37.(SO 8) Explain why Benford’s Law is useful to auditors in the detection of fraud.
Benford’s Law recognizes nonuniform patterns in the frequency of numbers
occurring in a list, so it is useful to auditors in the identification of fabricated data
within account balances such as sales, accounts receivable, accounts payable, cash
disbursements, income taxes, etc. If fraudulent data are presented, they would not
likely follow the natural distribution that Benford’s Law sets forth.
38.(SO 8) Think about a place you have worked where computers were present. What
are some physical and environmental controls that you have observed in the
workplace? Provide at least two examples of each from your personal experience.
Student’s responses are likely to vary greatly. Examples of physical controls may
Chapter 7 Solutions Auditing Information Technology-Based Processes
include card keys and configuration tables, as well as other physical security
features such as locked doors, etc. Environmental controls may include temperature
and humidity controls, fire, flood, earthquake controls, or measures to ensure a
consistent power supply.
39.(SO 8) Batch totals and hash totals are common input controls. Considering the fact
that hash totals can be used with batch processing, differentiate between these two
types of controls. Both batch totals and hash totals are mathematical sums of data
that can be used to determine whether there may be missing data. However, batch
totals are meaningful because they provide summations of dollar amounts or item
counts for a journal entry used in the financial accounting system, whereas hash
totals are not relevant to the financial accounting system (i.e., the hash totals are
used only for their control purpose and have no other numerical significance).
40.(SO 8) The test data method and an integrated test facility are similar in that they are
both tests of applications controls and they both rely on the use of test data. Explain
the difference between these two audit techniques. The test data method tests the
processing accuracy of software applications by using the company’s own computer
system to process fictitious information developed by the auditors. The results of the
test must be compared with predicted results. An integrated test facility also tests
processing applications, but can accomplish this without disrupting the company’s
operations. An integrated test facility inputs fictitious data along with the company’s
actual data, and tests it using the client’s own computer system. The testing occurs
simultaneously with the company’s actual transaction processing.
41.(SO 9) Explain the necessity for performing substantive testing even for audit clients
with strong internal controls and sophisticated IT systems. Since substantive testing
determines whether financial information is accurate, it is necessary for all financial
statement audits. Control testing establishes whether the system promotes
accuracy, while substantive testing verifies the monetary amounts of transactions
and account balances. Even if controls are found to be effective, there still needs to
be some testing to make sure that the amounts of transactions and account
balances have actually been recorded fairly.
42.(SO 9) What kinds of audit tools are used to perform routine tests on electronic data
files taken from databases? List the types of tests that can be performed with these
tools. CPA firms use generalized audit software (GAS) or data analysis software
(DAS) to perform audit tests on electronic data files taken from commonly used
database systems. These tools help auditors perform routine testing in an efficient
manner. The types of tests that can be performed using GAS or DAS include:
• mathematical and statistical calculations
• data queries
• identification of missing items in a sequence
• stratification and comparison of data items
• selection of items of interest from the data files
• summarization of testing results into a useful format for decision making
43.(SO 10) Which of the four types of audit reports is the most favorable for an audit
client? Which is the least favorable? An unqualified audit report is the most
favorable because it expresses reasonable assurance that the underlying financial
statements are fairly stated in all material respects. On the other hand, an adverse
Chapter 7 Solutions Auditing Information Technology-Based Processes
opinion is the least favorable report because it indicates the presence of material
misstatements in the underlying financial statements.
44.(SO 10) Why is it so important to obtain a letter of representations from an audit
client? The letter of representations is so important because it is management’s
acknowledgement of its primary responsibility for the fair presentation of the financial
statements. In this letter, management must declare that it has provided complete
and accurate information to its auditors during all phases of the audit. This serves as
a significant piece of audit evidence.
45.(SO 11) How can auditors evaluate internal controls when their clients use IT
outsourcing? When a company uses IT outsourcing, auditors must still evaluate
internal controls. This may be accomplished by relying upon a third-party report from
the independent auditor of the outsourcing center, or it can audit around the
computer, or it can test controls at the outsourcing center.
46.(SO 12) An auditor’s characteristic of professional skepticism is most closely
associated with which ethical principle of the AICPA Code of Professional Conduct?
Professional skepticism is most closely associated with the principle of Objectivity
and Independence. Professional skepticism means that auditors should have a
questioning mind and a persistent approach for evaluating financial information for
the possibility of misstatements. This is closely related to the notion of objectivity and
independence in its requirements for being free of conflicts of interest.
Brief Exercises
47.(SO 2) Why is it necessary for a CPA to be prohibited from having financial or
personal connections with a client? Provide an example of how a financial
connection to a company would impair an auditor’s objectivity. Provide an example
of how a personal relationship might impair an auditor’s objectivity. An auditor
should not have any financial or personal connections with a client company
because they could impair his/her objectivity. It would be difficult for an auditor to be
free of bias if he/she were to have a financial or personal relationship with the
company or one of its associates. For example, if an auditor owned stock in a client
company, the auditor would stand to benefit financially if the company’s financial
statements included and unqualified audit report, as this favorable opinion could lead
to favorable results for the company such as paying a dividend, obtaining financing,
etc. Additionally, if an auditor had a family member or other close personal
relationship with someone who works for the company, the auditor’s independence
may be impaired due to the knowledge that the family member or other person may
be financially dependent upon the company or may have played a significant role in
the preparation of the financial statements.
48.(SO 3) From an internal control perspective, discuss the advantages and
disadvantages of using IT-based accounting systems. The advantages of using IT-
based accounting systems are the improvements in internal control due to the
reduction of human error and increase in speed. The disadvantages include the loss
of audit trail visibility, increased likelihood of lost or altered data, lack of segregation
of duties, and fewer opportunities for authorization and review of transactions.
Chapter 7 Solutions Auditing Information Technology-Based Processes
49.(SO 4) Explain why standards of fieldwork for GAAS are not particularly helpful to an
auditor who is trying to determine the types of testing to be used on an audit
engagement. GAAS provides a general framework that is not specific enough to
provide specific guidance in the actual performance of an audit. For detailed
guidance, auditors rely upon standards issued by the PCAOB, the ASB, the IAPC,
and ISACA.
50.(SO 5) Ping and Pong are assigned to perform the audit of Paddle Company. During
the audit, it was discovered that the amount of sales reported on Paddle’s income
statement was understated because one week’s sales transactions were not
recorded due to a computer glitch. Ping claims that this problem represents a
violation of the management assertion regarding existence, because the reported
account balance was not real. Pong argues that the completeness assertion was
violated, because relevant data was omitted from the records. Which auditor is
correct? Explain your answer. The completeness assertion is concerned with
possible omissions from the accounting records and the related understatements of
financial information; in other words, it asserts that all valid transactions have been
recorded. Accordingly, Pong’s argument is correct. Ping’s argument is not correct
because the existence assertion is concerned with the possibility of fictitious
transactions and the related overstatements of financial information.
51.(SO 6) One of the most important tasks of the planning phase is for the auditor to
gain an understanding of internal controls. How does this differ from the tasks
performed during the tests of controls phase? During the planning phase of an audit,
auditors must gain an understanding of internal controls in order to determine
whether the controls can be relied upon as a basis for reducing the extent of
substantive testing to be performed. Understanding of internal controls is the basis
for the fundamental decision regarding the strategy of the audit. It also impacts the
auditor’s risk assessment and establishment of materiality. During the tests of
controls phase, the auditor goes beyond the understanding of the internal controls
and actually evaluates the effectiveness of those controls.
52.(SO 8) How is it possible that a review of computer logs can be used to test for both
internal access controls and external access controls? Other than reviewing the
computer logs, identify and describe two types of audit procedures performed to test
internal access controls, and two types of audit procedures performed to test
external access controls. Internal access controls can be evaluated by reviewing
computer logs for the existence of login failures or unusual activity, and to gauge
access times for reasonableness in light of the types of tasks performed. Internal
access controls can also be tested by reviewing the company’s policies regarding
segregation of IT duties and other IT controls, and can test those controls to
determine whether access is being limited in accordance with the company’s
policies. In addition, auditors may perform authenticity testing to evaluate the
authority tables and determine whether only authorized employees are provided
access to IT systems.
Computer logs can also be reviewed to evaluate external access controls, as the
logs may identify unauthorized users and failed access attempts. External access
controls may also be tested through authenticity tests, penetrations tests, and
vulnerability assessments. Authenticity tests, as described above, determine
Chapter 7 Solutions Auditing Information Technology-Based Processes
whether access has been limited to those included in the company’s authority tables.
Penetration tests involve the auditor trying to gain unauthorized access to the client’s
system, by attempting to penetrate its firewall. Vulnerability assessments are tests
aimed at identifying weak points in the company’s IT systems where unauthorized
access may occur, such as through a firewall or due to problems in the encryption
techniques.
53.(SO 9) Explain why continuous auditing is growing in popularity. Identify and
describe a computer-assisted audit technique useful for continuous auditing.
Continuous auditing has increased in popularity due to the increase in e-commerce.
Real-time financial reporting has created the need for continuous auditing, whereby
auditors continuously analyze evidence and provide assurance on the related
financial information as soon as it occurs or shortly thereafter. The embedded audit
module is a computer-assisted audit technique that accomplishes continuous
auditing. The embedded audit module approach involves placing special audit
testing programs within a company’s operating system. These test modules search
the data and analyze transactions or account balances that meet specified
conditions of interest to the auditor.
54.(SO 11) Distinguish between the various service organization controls (SOC)
reporting options available to auditors who evaluate cloud computing service
providers. The SOC 1 report addresses internal controls over financial reporting. A
SOC 1Type I report contains management’s assessment and the auditor’s opinion
on the operating design of internal controls over financial reporting. A SOC 1 Type II
report is an extension of the Type I report in that it also evaluates the operating
effectiveness of those internal controls. A SOC 2 report considers controls over
compliance and operations, including the Trust Services Principles. Similar to SOC 1
reports, SOC 2 reporting options also allow for a Type I or Type II conclusion
depending upon whether the auditor consider suitability of design or operating
effectiveness of those controls, respectively. Finally, a SOC 3 report is an unaudited
report that is available to the general public containing a CPA firm’s conclusion on
the elements of the Trust Services Principles.
Problems
55.(SO 4) Given is a list of standard-setting bodies and a description of their purpose.
Match each standard-setting body with its purpose.
I. c.
II. a.
III. d.
IV. b.
56.(SO 8) Identify whether audit tests are used to evaluate internal access controls (I),
external access controls (E), or both (B).
• Authenticity tests (B)
• Penetration tests (E)
• Vulnerability assessments (E)
Chapter 7 Solutions Auditing Information Technology-Based Processes
• Review of access logs (B)
• Review of policies concerning the issuance of passwords and security tokens (I)
57.(SO 9) Refer to the notes payable audit program excerpt presented in Exhibit 7-3. If
an auditor had a copy of his client’s data file for its notes receivable, how could a
general audit software or data analysis software package be used to assist with
these audit tests? GAS and DAS could assist auditors in testing notes payable by
performing mathematical calculations of interest amounts, stratification of amounts
into current and long-term categories according to maturity dates, and performing
ratio calculations as may be needed to assess compliance with restrictions.
58.(SO 11) In order to preserve auditor independence, the Sarbanes-Oxley Act of 2002
restricts the types of nonaudit services that auditors can perform for their public-
company audit clients. The list includes nine types of services that are prohibited
because they are deemed to impair an auditor’s independence. Included in the list
are the following:
• financial information systems design and implementation
• internal audit outsourcing
Describe how an auditor’s independence could be impaired if she performed IT
design and implementation functions for her audit client. Likewise, how could an
auditor’s involvement with internal audit outsourcing impair her independence with
respect to auditing the same company? Both of these scenarios would place the
auditor in a position of auditing his/her own work. Auditors could not maintain
independence if they are involved in both the IT design and implementation as well
as the financial statement audit. To the extent that the IT system impacts financial
reporting, an auditor could not possibly be unbiased with respect to a system that
he/she had designed and implemented. Likewise, auditors are not likely to be
unbiased with respect to performing a financial statement audit for the same
company as he/she performed internal audit work. Any evaluations performed during
the internal audit engagement are likely to have a bearing on the auditor’s
professional attitude while performing the financial statement audit.
59.(SO 2) Visit the AICPA website at www.aicpa.org and select the tab for Career
Paths. Click on “This Way to CPA” to locate information on audit careers. The
AICPA website presents information on various career paths, including public
accounting (audit, taxation, financial planning, etc.), business and industry,
governmental accounting, not-for-profit accounting, education, and
entrepreneurship. Some specialty areas include forensic accounting, environmental
accounting, and showbiz accounting.
60.(SO 4, 9) Visit the ISACA website at www.isaca.org and click on the Knowledge
Center tab, then select ITAF (Information Technology Assurance Framework) and
click on the IT Audit Basics tab to find articles covering topics concerning the audit
process. Locate an article on each of the following topics and answer the related
question:
Chapter 7 Solutions Auditing Information Technology-Based Processes
a. Identify and briefly describe the four categories of CAATs used to support
IT auditing. The four categories include1:
• data analysis software, including GAS and DAS
• Network security evaluation software/utilities
• OS and DBMS security evaluation software/utilities
• Software and code testing tools
b. List three possible procedures to be performed by auditors who are
evaluating controls pertaining to the backup and recovery of a client’s
data. The three procedures include2:
• Review or observe backup procedures
• Review documentation of a successful restore within the period
• Personally verify restoration when risk is high or when restoration is an
audit objective.
61. (SO 8) Locate the stock tables for the two major stock exchanges in any issue of
the Wall Street Journal. Beginning from any point within the table, prepare a list of
the first digits of the daily volume for 100 stocks. Determine whether the listed
numbers conform to Benford’s Law. Student responses will vary depending upon the
timing of carrying out this requirement and the starting point used. However,
students should determine whether the number 1 is represented as the first digit of
the volume figures for approximately 33% of the items within the list. If so, then the
data conform to Benford’s Law.
62.(SO 12) Perform an Internet search to determine the nature of Xerox Corporation’s
management fraud scheme and to find out what happened to the company after the
problems were discovered. Xerox’s fraud involved earnings management or
manipulation of the financial statements in order to boost earnings. This occurred at
Xerox to the tune of hundreds of millions of dollars and involved various accounting
tricks to hide the company’s true financial performance so that it would meet or beat
Wall Street expectations. The most significant trick was the premature recording of
revenues. Upon discovery of the fraud, the SEC filed a $10 million civil suit against
Xerox, the largest fine in SEC history. In addition, Xerox had to restate its earnings
from 1997 through 2001.
Cases
63. Internal Controls and CAATs for a Wholesale client.
a. What tests of controls would be effective in helping Draker determine whether
Palitt’s vendor database was susceptible to fraud? The following tests of
controls could be used:
• Verify that the database is physically secure and that programs and
data files are password protected to prevent unauthorized access.
1 “Using CAATs to Support IS Audit” by S. Anantha Sayana for Information Systems Control Journal, Vol.
1, 2003.
2 “What Every IT Auditor Should Know About Backup and Recovery” by Tommie W. Singleton for ISACA
Journal, Vol, 6, 2011.
Chapter 7 Solutions Auditing Information Technology-Based Processes
Since this situation involves an internal breach of authority, access
logs should be reviewed for activity at unusual times (non-business
hours).
• Make sure that system programmers do not have access to database
operations so that there is no opportunity to alter source code and the
related operational data.
• Ascertain that database inputs are being compared with system-
generated outputs.
• Determine whether run-to-run totals are being generated and reviewed
to evaluate the possibility of lost or altered data.
• Ascertain that computer-generated reports are regularly reviewed by
management.
• Determine whether the client’s field checks, validity checks, and
reasonableness checks are all working effectively.
b. What computer-assisted audit technique would be effective in helping Draker
determine whether Palitt’s vendor database had actually been falsified?
Draker could use GAS or DAS to perform audit testing on electronic data files
taken from Lea’s database system. Several types of audit tests commonly
performed by GAS or DAS systems could be used in this case, including data
queries, stratification and comparison of data items, and selection of items of
interest. In addition, the following tests can be performed to test the propriety
of inputs to the system:
• Financial control totals can be used to determine whether total dollar
amounts or item counts are consistent with journal entry amounts.
This can detect whether additions have been made during processing.
• Validation checks can be performed to scan entries for bogus
information. Depending on the type of IT system, a validity check of the
vendor number field may prevent the entry of fictitious vendors.
• Field checks can be performed to identify unrecognized data.
If the bogus transactions are being entered during processing, the auditor
may use program tracing to evaluate program logic for possible points of
entering fraudulent information. Run-to-run totals may also be used to
determine whether data have been altered during processing. In addition,
output controls such as reasonableness tests could be performed to review
the output against authorized inputs, and/or audit trail tests could be
performed to trace transactions through the system to determine if changes
occurred along the way.
64. Issues with the client representation letter.
a. Would it be appropriate for Pannor to reopen the audit testing phases in
order to expand procedures, in light of the lack of representative evidence
from management? Why or why not? No, Pannor should not expand
testing procedures. The purpose of the client’s representations letter is for
management to acknowledge its primary responsibility for the fair
presentation of the financial statements and the accuracy of evidence
provided to the auditors. It is considered the most significant piece of audit
Chapter 7 Solutions Auditing Information Technology-Based Processes
evidence. Obtaining additional evidence would not compensate for a
failure to secure a letter of representations; in fact, it is likely that
additional testing would be meaningless unless management represents
that the evidence it supplies is accurate.
b. Will Pannor’s firm still be able to issue an unqualified audit report if it does
not receive the representations letter? Research the standard wording to
be included in an unqualified audit report, as well as the typical wording
included in a client representations letter. Base your answer on your
findings. No, an unqualified report is no longer possible due to the failure
to obtain written representations from management. This constitutes a
limitation in the scope of the audit. Pannor’s firm may either withdraw from
the engagement or issue a disclaimer. The standard wording for a client
representations letter can be found in AU section 333. The standard
wording for an unqualified audit report can be found in AU section 508.
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bodies, and so disturbs the figure of an external object pattern'd out
in a transparent body, and quite over-masters it. But you will say,
you have found by experience, that if you hold a burning Candle
before a Transparent-glass, although it be in an open Sun-light, yet
the figure of light and flame of the Candle will clearly be seen in the
Glass. I answer, that it is an other thing with the figure of Candle-
light, then of a duskish or dark body; for a Candle-light, though it is
not of the same sort as the Suns light, yet it is of the same nature
and quality, and therefore the Candle-light doth resist and oppose
the light of the Sun, so that it cannot have so much power over it, as
over the figures of other bodies patterned out and presented in
Transparent-glass. Lastly, I say, that the fault oftentimes lies in the
perceptive motions of our sight, which is evident by a plain and
Concave-glass; for in a plain Looking-glass, the further you go from
it, the more your figure presented in the glass seems to draw
backward; and in a Concave-glass, the nearer you go to it, the more
seems your figure to come forth: which effects are like as an house
or tree appears to a Traveller; for, as the man moves from the house
or tree, so the house or tree seems to move from the man; or like
one that sails upon a Ship, who imagines that the Ship stands still,
and the Land moves; when as yet it is the Man and the Ship that
moves, and not the House, or Tree, or the Land; so when a Man
turns round in a quick motion, or when his head is dizzie, he
imagines the room or place, where he is, turns round. Wherefore it
is the Inherent Perceptive motions in the Eye, and not the motions in
the Looking-glass, which cause these effects. And as for several
figures that are presented in one glass, it is absurd to imagine that
so many several figures made by so many several motions should
touch the eye; certainly this would make such a disturbance, if all
figures were to enter or but to touch the eye, as the eye would not
perceive any of them, at lead not distinctly; Wherefore it is most
probable that the glass patterns out those figures, and the sensitive
corporeal motions in the eye take again a pattern from those figures
patterned out by the glass, and so make copies of copies; but the
reason why several figures are presented in one glass in several
places, is, that two perfect figures cannot be in one point, nor made
by one motion, but by several corporeal motions. Concerning a
Looking-glass, made in the form or shape of a Cylinder, why it
represents the figure of an external object in an other shape and
posture then the object is, the cause is the shape and form of the
Glass, and not the patterning motions in the Glass. But this
discourse belongs properly to the Opticks, wherefore I will leave it to
those that are versed in that Art, to enquire and search more after
the rational truth thereof. In the mean time, my opinion is, that
though the object is the occasion of the figure presented in a
Looking-glass, yet the figure is made by the motions of the glass or
body that presents it, and that the figure of the glass perhaps may
be patterned out as much by the motions of the object in its own
substance, as the figure of the object is patterned out and presented
by the motions of the glass in its own body or substance. And thus I
conclude and rest,
Madam,
Your Faithful Friend
and Servant.
XXVI.
MADAM,
Since I mentioned in my last that Light did disturb the figures of
External objects presented in Transparent bodies; you were pleased
to ask, Whether light doth penetrate transparent bodies? I answer,
for anything I know, it may; for when I consider the subtil, piercing
and penetrating nature of light, I believe it doth; but again, when I
consider that light is presented to our sight by transparent bodies
onely, and not by duskish and dark bodies, and yet that those
duskish bodies are more porous then the transparent bodies, so that
the light hath more passage to pass through them, then through
transparent bodies; but that on the contrary, those dark bodies, as
Wood, and the like, do quite obscure the light, when as transparent
bodies, as Glass, &c. transmit it, I am half perswaded that the
transparent bodies, as Glass, rather present the Light by patterning
it out, then by giving it passage: Also I am of a mind, that the air in
a room may pattern out the Light from the Glass, for the Light in a
room doth not appear so clear as in the Glass; also if the Glass be
any way defective, it doth not present the Light so perfectly,
whereas, if it were the penetration of light through the glass, the
light would pass through all sorts of glass alike, which it doth not,
but is more clearly seen through some, and more obscurely through
others, according to the goodness or purity of the glass. But you
may say, that the light divulges the imperfection or goodness of the
glass; I answer, so it doth of any other objects perceived by our
sight; for light is the presenter of objects to the sense and
perception of sight, and for any thing I know, the corporeal optick
motions make the figure of light, the ground figure of all other
figures patterned out by the corporeal optick motions, as in dreams,
or when as some do see in the dark, that is, without the help of
exterior light. But you may say, That if the glass and the air in a
room did pattern out the figure of light, those patterns of light would
remain when light is absent: I answer, That is not usual in nature;
for when the object removes, the Pattern alters; I will not say but
that the corporeal optick motions may work by rote without objects,
but that is irregular, as in some distempers. And thus, Madam, I
have given you my opinion also to this your question; if you have
any more scruples, I pray let me know of them, and assure your self
that I shall be ready upon all occasions to express my self,
Madam,
Your humble and faithful Servant.
XXVII.
MADAM,
Your desire is to know, why sound is louder in a Vault, and in a large
Room then in a less? I answer, A Vault or arched Figure is the freest
from obstruction, as being without corners and points, so as the
sensitive and rational corporeal motions of the Ear can have a better
perception; like as the Eye can see farthest from a hill then being
upon a level ground, because the prospect is freer from the hill, as
without obstruction, unless it be so cloudy that the clouds do hinder
the perception; And as the eye can have a better prospect upon a
hill, so the ear a stronger perception in a Vault; And as for sound,
that it is better perceived in a large, then in a little close room or
place, it is somewhat like the perception of sent, for the more the
odorous parts are bruised, the stronger is that perception of sent, as
being repeated double or treble, which makes the perception
stronger, like as a thick body is stronger then a thin one; So likewise
the perception of sound in the air; for though not all the parts of the
air make repetitions, yet some or many make patterns of the sound;
the truth is, Air is as industrious to divulge or present a sound, by
patterns to the Ear, as light doth objects to the Eye. But then you
may ask me, Why a long hollow pipe doth convey a voice to the ear
more readily, then any large and open place? My answer is, That the
Parts of the air in a long pipe are more Composed and not at liberty
to wander, so that upon necessity they must move onely to the
patterning out of the sound, having no choice, which makes the
sound much stronger, and the perception of the Ear perfecter; But
as for Pipes, Vaults, Prospects, as also figures presented in a room
through a little hole, inverted, and many the like, belongs more to
Artists then to my study, for though Natural Philosophy gives or
points out the Ground, and shews the reason, yet it is the Artist that
Works; Besides it is more proper for Mathematicians to discourse of,
which study I am not versed in; and so leaving it to them, I rest,
Madam,
Your faithful Friend
and Servant.
XXVIII.
MADAM,
From Sound I am come to Sent, in the discourse whereof, your
Author[1] is pleased to set down these following propositions: 1.
That smelling is hindred by cold and helped by heat: 2. That when
the Wind bloweth from the object, the smell is the stronger, and
when it blows from the sentient towards the object, the weaker,
which by experience is found in dogs, that follow the track of beasts
by the Sent: 3. That such bodies as are last pervious to the fluid
medium, yield less smell then such as are more pervious: 4. That
such bodies as are of their own nature odorous, become yet more
odorous, when they are bruised: 5. That when the breath is stopped
(at least in man) nothing can be smelt: 6. That the Sense of smelling
is also taken away by the stopping of the nostrils, though the mouth
be left open. To begin from the last, I say, that the nose is like the
other sensitive organs, which if they be stopt, the corporeal sensitive
motions cannot take copies of the exterior objects, and therefore
must alter their action of patterning to some other, for when the eye
is shut and cannot perceive outward objects then it works to the
Sense of Touch, or on the inside of the organ to some phantasmes;
and so do the rest of the Senses. As for the stopping of breath, why
it hinders the Sent, the cause is, that the nostrils and the mouth are
the chief organs, to receive air and to let out breath: but though
they be common passages for air and breath, yet taste is onely
made in the mouth and tongue, and sent in the nose; not by the
pressure of meat, and the odoriferous object, but by patterning out
the several figures or objects of sent and taste, for the nose and the
mouth will smell and taste one, nay several things at the same time,
like as the eye will see light, colour, and other objects at once, which
I think can hardly be done by pressures; and the reason is, that the
sensitive motions in the sensitive organs make patterns of several
objects at one time, which is the cause, that when flowers, and such
like odoriferous bodies are bruised, there are as many figures made
as there are parts bruised or divided, and by reason of so many
figures the sensitive knowledg is stronger; but that stones, minerals,
and the like, seem not so strong to our smell, the reason is, that
their parts being close and united, the sensitive motions in the organ
cannot so readily perceive and pattern them out, as those bodies
which are more porous and divided. But as for the wind blowing the
sent either to or from the sentient, it is like a window or door that by
the motion of opening and shutting, hinders or disturbeth the sight;
for bodies coming between the object and the organ, make a stop of
that perception. And as for the Dogs smelling out the track of
Beasts, the cause is, that the earth or ground hath taken a copy of
that sent, which copy the sensitive motions in the nose of the Dog
do pattern out, and so long as that figure or copy lasts, the Dog
perceives the sent, but if he doth not follow or hunt readily, then
there is either no perfect copy made by the ground, or otherwise he
cannot find it, which causes him to seek and smell about until he
hath it; and thus smell is not made by the motion of the air, but by
the figuring motions in the nose: Where it is also to be observed,
that not onely the motions in one, but in millions of noses, may
pattern out one little object at one time, and therefore it is not, that
the object of sent fills a room by sending out the sent from its
substance, but that so many figures are made of that object of sent
by so many several sensitive motions, which pattern the same out;
and so the air, or ground, or any other creature, whose sensitive
motions pattern out the object of sent, may perceive the same,
although their sensitive organs are not like to those of animal
Creatures; for if there be but such sensitive motions and
perceptions, it is no matter for such organs. Lastly, it is to be
observed, That all Creatures have not the same strength of smelling,
but some smell stronger, some weaker, according to the disposition
of their sensitive motions: Also there be other parts in the body,
which pattern out the object of sent, besides the nose, but those are
interior parts, and take their patterns from the nose as the organ
properly designed for it; neither is their resentment the same,
because their motions are not alike, for the stomack may perceive
and pattern out a sent with aversion, when the nose may pattern it
out with pleasure. And thus much also of Sent; I conclude and rest,
Madam,
Your faithful Friend,
and Servant.
[1] Ch. 29. art. 12.
XXIX.
MADAM,
Concerning your Learned Authors discourse of Density and Rarity, he
defines[1] Thick to be that, which takes up more parts of a space
given; and thin, which containes fewer parts of the same magnitude:
not that there is more matter in one place then in an other equal
place, but a greater quantity of some named body; wherefore the
multitude and paucity of the parts contained within the same space
do constitute density and rarity. Whereof my opinion is, That there is
no more nor less space or place then body according to its dilation
or contraction, and that space and place are dilated and contracted
with the body, according to the magnitude of the body, for body,
place and magnitude are the same thing, only place is in regard of
the several parts of the body, and there is as well space betwixt
things distant a hairs breadth from one another, as betwixt things
distant a million of miles, but yet this space is nothing from the
body; but it makes, that that body has not the same place with this
body, that is, that this body is not that body, and that this bodies
place is not that bodies place. Next your Author sayes,[2] He hath
already clearly enough demonstrated, that there can be no
beginning of motion, but from an external and moved body, and that
heavy bodies being once cast upwards cannot be cast down again,
but by external motion. Truly, Madam, I will not speak of your
Authors demonstrations, for it is done most by art, which I have no
knowledg in, but I think I have probably declared, that all the
actions of nature are not forced by one part, driving, pressing, or
shoving another, as a man doth a wheel-barrow, or a whip a horse;
nor by reactions, as if men were at foot-ball or cuffs, or as men with
carts meeting each other in a narrow lane. But to prove there is no
self-motion in nature, he goes on and says; To attribute to created
bodies the power to move themselves, what is it else, then to say
that there be creatures which have no dependance upon the
Creator? To which I answer, That if man (who is but a single part of
nature) hath given him by God the power and a free will of moving
himself, why should not God give it to Nature? Neither can I see,
how it can take off the dependance upon God, more then Eternity;
for, if there be an Eternal Creator, there is also an Eternal Creature,
and if an Eternal Master, an Eternal Servant, which is Nature; and
yet Nature is subject to Gods Command, and depends upon him;
and if all Gods Attributes be Infinite, then his Bounty is Infinite also,
which cannot be exercised but by an Infinite Gift, but a Gift doth not
cause a less dependance. I do not say, That man hath an absolute
Free-will, or power to move, according to his desire; for it is not
conceived, that a part can have an absolute power: nevertheless his
motion both of body and mind is a free and self-motion, and such a
self-motion hath every thing in Nature according to its figure or
shape; for motion and figure, being inherent in matter, matter moves
figuratively. Yet do I not say, That there is no hindrance, obstruction
and opposition in nature; but as there is no particular Creature, that
hath an absolute power of self-moving; so that Creature which hath
the advantage of strength, subtilty, or policy, shape, or figure, and
the like, may oppose and over-power another which is inferior to it,
in all this; yet this hinderance and opposition doth not take away
self-motion. But I perceive your Author is much for necessitation,
and against free-will, which I leave to Moral Philosophers and
Divines. And as for the ascending of light, and descending of heavy
bodies, there may be many causes, but these four are perceiveable
by our senses, as bulk, or quantity of body, grossness of substance,
density, and shape or figure, which make heavy bodies descend: But
little quantity, purity of substance, rarity, and figure or shape make
light bodies ascend. Wherefore I cannot believe, that there are[3]
certain little bodies as atoms, and by reason of their smallness,
invisible, differing from one another in consistence, figure, motion
and magnitude, intermingled with the air, which should be the cause
of the descending of heavy bodies. And concerning air,[4] whether it
be subject to our senses or not, I say, that if air be neither hot, nor
cold, it is not subject; but if it be, the sensitive motions will soon
pattern it out, and declare it. I'le conclude with your Authors
question,[5] What the cause is, that a man doth not feel the weight
of Water in Water? and answer, it is the dilating nature of Water. But
of this question and of Water I shall treat more fully hereafter, and
so I rest,
Madam,
Your faithful Friend
and Servant.
[1] C. 30. a. 1.
[2] Art. 2.
[3] Art. 3.
[4] Art. 14.
[5] Art. 6.
XXX.
MADAM,
I am reading now the works of that Famous and most Renowned
Author, Des Cartes, out of which I intend to pick out onely those
discourses which I like best, and not to examine his opinions, as
they go along from the beginning to the end of his books; And in
order to this, I have chosen in the first place, his discourse of
motion, and do not assent to his opinion,[1] when he defines Motion
to be onely a Mode of a thing, and not the thing or body it selfe; for,
in my opinion, there can be no abstraction made of motion from
body, neither really, nor in the manner of our conception, for how
can I conceive that which is not, nor cannot be in nature, that is, to
conceive motion without body? Wherefore Motion is but one thing
with body, without any separation or abstraction soever. Neither doth
it agree with my reason, that[2] one body can give or transferr
motion into another body; and as much motion it gives or transferrs
into that body, as much loses it: As for example, in two hard bodies
thrown against one another, where one, that is thrown with greater
force, takes the other along with it, and loses as much motion as it
gives it. For how can motion, being no substance, but onely a mode,
quit one body, and pass into another? One body may either
occasion, or imitate anothers motion, but it can neither give nor take
away what belongs to its own or another bodies substance, no more
then matter can quit its nature from being matter; and therefore my
opinion is, that if motion doth go out of one body into another, then
substance goes too; for motion, and substance or body, as afore-
mentioned, are all one thing, and then all bodies that receive motion
from other bodies, must needs increase in their substance and
quantity, and those bodies which impart or transferr motion, must
decrease as much as they increase: Truly, Madam, that neither
Motion nor Figure should subsist by themselves, and yet be
transferable into other bodies, is very strange, and as much as to
prove them to be nothing, and yet to say they are something. The
like may be said of all others, which they call accidents, as skill,
learning, knowledge, &c. saying, they are no bodies, because they
have no extension, but inherent in bodies or substances as in their
subjects; for although the body may subsist without them, yet they
being always with the body, body and they are all one thing: And so
is power and body, for body cannot quit power, nor power the body,
being all one thing. But to return to Motion, my opinion is, That all
matter is partly animate, and partly inanimate, and all matter is
moving and moved, and that there is no part of Nature that hath not
life and knowledg, for there is no Part that has not a comixture of
animate and inanimate matter; and though the inanimate matter has
no motion, nor life and knowledg of it self, as the animate has,
nevertheless being both so closely joyned and commixed as in one
body, the inanimate moves as well as the animate, although not in
the same manner; for the animate moves of it self, and the
inanimate moves by the help of the animate, and thus the animate is
moving and the inanimate moved; not that the animate matter
transfers, infuses, or communicates its own motion to the inanimate;
for this is impossible, by reason it cannot part with its own nature,
nor alter the nature of inanimate matter, but each retains its own
nature; for the inanimate matter remains inanimate, that is, without
self-motion, and the animate loses nothing of its self-motion, which
otherwise it would, if it should impart or transferr its motion into the
inanimate matter; but onely as I said heretofore, the inanimate
works or moves with the animate, because of their close union and
commixture; for the animate forces or causes the inanimate matter
to work with her; and thus one is moving, the other moved, and
consequently there is life and knowledg in all parts of nature, by
reason in all parts of nature there is a commixture of animate and
inanimate matter: and this Life and Knowledg is sense and reason,
or sensitive and rational corporeal motions, which are all one thing
with animate matter without any distinction or abstraction, and can
no more quit matter, then matter can quit motion. Wherefore every
creature being composed of this commixture of animate and
inanimate matter, has also selfe-motion, that is life and knowledg,
sense and reason, so that no part hath need to give or receive
motion to or from another part; although it may be an occasion of
such a manner of motion to another part, and cause it to move thus
or thus: as for example, A Watch-maker doth not give the watch its
motion, but he is onely the occasion, that the watch moves after
that manner, for the motion of the watch is the watches own motion,
inherent in those parts ever since that matter was, and if the watch
ceases to move after such a manner or way, that manner or way of
motion is never the less in those parts of matter, the watch is made
of, and if several other figures should be made of that matter, the
power of moving in the said manner or mode, would yet still remain
in all those parts of matter as long as they are body, and have
motion in them. Wherefore one body may occasion another body to
move so or so, but not give it any motion, but every body (though
occasioned by another, to move in such a way) moves by its own
natural motion; for self-motion is the very nature of animate matter,
and is as much in hard, as in fluid bodies, although your Author
denies it, saying,[3] The nature of fluid bodies consists in the motion
of those little insensible parts into which they are divided, and the
nature of hard bodies, when those little particles joyned closely
together, do rest; for there is no rest in nature; wherefore if there
were a World of Gold, and a World of Air, I do verily believe, that the
World of Gold would be as much interiously active, as the World of
Air exteriously; for Natures motions are not all external or
perceptible by our senses, neither are they all circular, or onely of
one sort, but there is an infinite change and variety of motions; for
though I say in my Philosophical opinions,[4] As there is but one
onely Matter, so there is but one onely Motion; yet I do not mean,
there is but one particular sort of motions, as either circular, or
straight, or the like, but that the nature of motion is one and the
same, simple and intire in it self, that is, it is meer motion, or
nothing else but corporeal motion; and that as there are infinite
divisions or parts of matter, so there are infinite changes and
varieties of motions, which is the reason that I call motion as well
infinite as matter; first that matter and motion are but one thing,
and if matter be infinite, motion must be so too; and secondly, that
motion is infinite in its changes and variations, as matter is in its
parts. And thus much of motion for this time; I add no more, but
rest,
Madam,
Your faithful Friend,
and Servant.
[1] Philos. p. 2. Art. 25.
[2] Art. 40.
[3] Philos. part. 2. a. 54.
[4] Part. 1. c. 5.
XXXI.
MADAM,
I observe your Author in his discourse of Place makes a difference[1]
betwixt an Interior and Exterior place, and that according to this
distinction, one body may be said to change, and not to change its
place at the same time, and that one body may succeed into
anothers place. But I am not of this opinion, for I believe not that
there is any more place then body; as for example, Water being
mix'd with Earth, the water doth not take the Earths place, but as
their parts intermix, so do their places, and as their parts change, so
do their places, so that there is no more place, then there is water
and earth; the same may be said of Air and Water, or Air and Earth,
or did they all mix together; for as their bodies join, so do their
places, and as they are separated from each other, so are their
places. Say a man travels a hundred miles, and so a hundred
thousand paces; but yet this man has not been in a hundred
thousand places, for he never had any other place but his own, he
hath joined and separated himselfe from a hundred thousand, nay
millions of parts, but he has left no places behind him. You will say,
if he travel the same way back again, then he is said to travel
thorow the same places. I answer, It may be the vulgar way of
expression, or the common phrase; but to speak properly, after a
Philosophical way, and according to the truth in nature, he cannot be
said to go back again thorow the same places he went, because he
left none behind him, or els all his way would be nothing but place
after place, all the hundred miles along; besides if place should be
taken so, as to express the joyning to the neerest bodies which
compass him about, certainly he would never find his places again;
for the air being fluid, changes or moves continually, and perchance
the same parts of the air, which compassed him once, will never
come near him again. But you may say, If a man be hurt, or hath
some mischance in his body, so as to have a piece of flesh cut out,
and new flesh growing there; then we say, because the adjoyning
parts do not change, that a new piece of flesh is grown in the same
place where the former flesh was, and that the place of the former
flesh cut or fallen out, is the same of this new grown flesh. I answer,
In my opinion, it is not, for the parts being not the same, the places
are not, but every one hath its own place. But if the wound be not
filled or closed up with other new flesh, you will say, that according
to my opinion there is no place then at all. I say, Yes, for the air or
any thing else may be there, as new parts joyning to the other
parts; nevertheless, the air, or that same body which is there, hath
not taken the fleshes place, which was there before, but hath its
own; but, by reason the adjoyning parts remain, man thinks the
place remains there also which is no consequence. 'Tis true, a man
may return to the same adjoining bodies, where he was before, but
then he brings his place with him again, and as his body, so his
place returnes also, and if a mans arm be cut off, you may say, there
was an arm heretofore, but you cannot say properly, this is the place
where the arm was. But to return to my first example of the mixture
of Water, and Earth or Air; Suppose water is not porous, but onely
dividable, and hath no other place but what is its own bodies, and
that other parts of water intermix with it by dividing and composing;
I say, there is no more place required, then what belongs to their
own parts, for if some contract, others dilate, some divide, others
joyn, the places are the same according to the magnitude of each
part or body. The same may be said of all kinds or sorts of mixtures,
for one body hath but one place; and so if many parts of the same
nature joyn into one body and increase the bulk of the body, the
place of that same body is accordingly; and if they be bodies of
different natures which intermix and joyne, each several keeps its
place; And so each body and each particular part of a body hath its
place, for you cannot name body or part of a body, but you must
also understand place to be with them, and if a point should dilate
to a world, or a world contract to a point, the place would always be
the same with the body. And thus I have declared my opinion of this
subject, which I submit to the correction of your better judgment,
and rest,
Madam,
Your Ladiships
faithful Friend and humble Servant.
[1] Philos. p. 2. a. 10, 11, 12, 13, 14.
XXXII.
MADAM,
In my last, I hope, I have sufficiently declared my opinion, That to
one body belongs but one place, and that no body can leave a place
behind it, but wheresoever is body, there is place also. Now give me
leave to examine this question: when a bodies figure is printed on
snow, or any other fluid or soft matter, as air, water, and the like;
whether it be the body, that prints its own figure upon the snow, or
whether it be the snow, that patterns the figure of the body? My
answer is, That it is not the body, which prints its figure upon the
snow, but the snow that patterns out the figure of the body; for if a
seal be printed upon wax, 'tis true, it is the figure of the seal, which
is printed on the wax, but yet the seal doth not give the wax the
print of its own figure, but it is the wax that takes the print or
pattern from the seal, and patterns or copies it out in its own
substance, just as the sensitive motions in the eye do pattern out
the figure of an object, as I have declared heretofore. But you will
say, perhaps, A body being printed upon snow, as it leaves its print,
so it leaves also its place with the print in the snow. I answer, That
doth not follow; For the place remains still the bodies place, and
when the body removes out of the snow, it takes its place along with
it: Just like a man, whose picture is drawn by a Painter, when he
goes away, he leaves not his place with his picture, but his place
goes with his body; and as the place of the picture is the place of
the colour or paint, and the place of the copie of an exterior object
patterned out by the sensitive corporeal motions is the place of the
sensitive organ, so the place of the print in snow, is the snows place;
or else, if the print were the bodies place that is printed, and not the
snow's, it might as well be said, that the motion and shape of a
watch were not the motion and shape of the watch, but of the hand
of him that made it. And as it is with snow, so it is with air, for a
mans figure is patterned out by the parts and motions of the air,
wheresoever he moveth; the difference is onely, that air being a fluid
body doth not retain the print so long, as snow or a harder body
doth, but when the body removes, the print is presently dissolved.
But I wonder much, your Author denies, that there can be two
bodies in one place, and yet makes two places for one body, when
all is but the motions of one body: Wherefore a man sailing in a
Ship, cannot be said to keep place, and to change his place; for it is
not place he changes, but onely the adjoyning parts, as leaving
some, and joyning to others; and it is very improper, to attribute that
to place which belongs to parts, and to make a change of place out
of change of parts. I conclude, repeating once again, that figure and
place are still remaining the same with body; For example; let a
stone be beat to dust, and this dust be severally dispersed, nay,
changed into numerous figures; I say, as long as the substance of
the stone remains in the power of those dispersed and changed
parts, and their corporeal motions, the place of it continues also;
and as the corporeal motions change and vary, so doth place,
magnitude and figure, together with their parts or bodies, for they
are but one thing. And so I conclude, and rest,
Madam,
Your Faithful Friend
and Servant.
XXXIII.
MADAM,
I am absolutely of your Authors opinion, when he sayes,[1] That all
bodies of this Universe are of one and the same matter, really
divided into many parts, and that these parts are diversly moved:
But that these motions should be circular more then of any other
sort, I cannot believe, although he thinks that this is the most
probable way, to find out the causes of natural effects: for nature is
not bound to one sort of motions more then to another, and it is but
in vain to indeavour to know how, and by what motions God did
make the World, since Creation is an action of God, and Gods
actions are incomprehensible; Wherefore his æthereal Whirlpools,
and little particles of matter, which he reduceth to three sorts and
calls them the three elements of the Universe, their circular motions,
several figures, shavings, and many the like, which you may better
read, then I rehearse to you, are to my thinking, rather Fancies, then
rational or probable conceptions; for how can we imagine that the
Universe was set a moving as a Top by a Whip, or a Wheele by the
hand of a Spinster, and that the vacuities were fill'd up with
shavings? for these violent motions would rather have disturbed and
disordered Nature; and though Nature uses variety in her motions or
actions, yet these are not extravagant, nor by force or violence, but
orderly, temperate, free, and easie, which causes me to believe, the
Earth turns about rather then the Sun; and though corporeal
motions for variety make Whirl-winds, yet Whirl-winds are not
constant, Neither can I believe that the swiftness of motion could
make the matter more subtil and pure then it was by nature, for it is
the purity and subtilty of the matter, that causes motion, and makes
it swifter or slower, and not motion the subtilty and purity of matter;
motion being onely the action of matter; and the self-moving part of
matter is the working part of nature, which is wise, and knows how
to move and form every creature without instruction; and this self-
motion is as much her own as the other parts of her body, matter
and figure, and is one and the same with her self, as a corporeal,
living, knowing, and inseparable being, and a part of her self. As for
the several parts of matter, I do believe, that they are not all of one
and the same bigness, nor of one and the same figure, neither do I
hold their figures to be unalterable; for if all parts in nature be
corporeal, they are dividable, composable, and intermixable, and
then they cannot be always of one and the same sort of figure;
besides nature would not have so much work if there were no
change of figures: and since her onely action is change of motion,
change of motion must needs make change of figures: and thus
natural parts of matter may change from lines to points, and from
points to lines, from squares to circles, and so forth, infinite ways,
according to the change of motions; but though they change their
figures, yet they cannot change their matter; for matter as it has
been, so it remaines constantly in each degree, as the Rational,
Sensitive and Inanimate, none becomes purer, none grosser then
ever it was, notwithstanding the infinite changes of motions, which
their figures undergo; for Motion changes onely the figure, not the
matter it self, which continues still the same in its nature, and cannot
be altered without a confusion or destruction of Nature. And this is
the constant opinion of,
Madam,
Your faithful Friend
and humble Servant.
[1] Philos. part. 3. a. 40.
XXXIV.
MADAM,
That Rarefaction is onely a change of figure, according to your
Authors opinion,[1] is in my reason very probable; but when he
sayes, that in rarified bodies are little intervals or pores filled up with
some other subtil matter, if he means that all rarified bodies are
porous, I dissent from him; for it is not necessary that all rarified
bodies should be porous, and all hard bodies without pores: but if
there were a probability of pores, I am of opinion, it would be more
in dense and hard, than in rare and soft bodies; as for example,
rarifying and dilating motions are plaining, smoothing, spreading and
making all parts even, which could not well be, if there were holes or
pores; Earth is dense and hard, and yet is porous, and flame is rare
and dilating, and yet is not porous; and certainly Water is not so
porous as Earth. Wherefore pores, in my opinion, are according to
the nature or form of the figure, and not according to the rarity or
thinness, and density or thickness of the substance. As for his thin
and subtil matter filling up the pores of porous bodies, I assent to
your Author so far, that I meane, thin and thick, or rare and dense
substances are joyned and mixed together. As for plaining,
smoothing and spreading, I do not mean so much artificial plaining
and spreading; as for example, when a piece of gold is beaten into a
thin plate, and a board is made plain and smooth by a Joyners tool,
or a napkin folded up is spread plain and even, although, when you
observe these arts, you may judge somewhat of the nature of
natural dilations; for a folded cloth is fuller of creases then when
plain, and the beating of a thin plate is like to the motion of dilation,
which is to spread out, and the forme of rarifying is thinning and
extending. I add onely this, that I am not of your Authors opinion,
that Rest is the Cause or Glue which keeps the parts of dense or
hard bodies together, but it is retentive motions. And so I conclude,
resting,
Madam,
Your Faithful Friend
and Servant.
[1] Philos. part. 2. a. 6, 7.
XXXV.
MADAM,
That the Mind, according to your Authors opinion, is a substance
really distinct from the body, and may be actually separated from it
and subsist without it: If he mean the natural mind and soul of Man,
not the supernatural or divine, I am far from his opinion; for though
the mind moveth onely in its own parts, and not upon, or with the
parts of inanimate matter, yet it cannot be separated from these
parts of matter, and subsist by its self as being a part of one and the
same matter the inanimate is of, (for there is but one onely matter,
and one kind of matter, although of several degrees,) onely it is the
self-moving part; but yet this cannot impower it, to quit the same
natural body, whose part it is. Neither can I apprehend, that the
Mind's or Soul's seat should be in the Glandula or kernel of the
Brain, and there sit like a Spider in a Cobweb, to whom the least
motion of the Cobweb gives intelligence of a Flye, which he is ready
to assault, and that the Brain should get intelligence by the animal
spirits as his servants, which run to and fro like Ants to inform it; or
that the Mind should, according to others opinions, be a light, and
imbroidered all with Ideas, like a Heraulds Coat; and that the
sensitive organs should have no knowledg in themselves, but serve
onely like peeping-holes for the mind, or barn-dores to receive
bundles of pressures, like sheaves of Corn; For there being a thorow
mixture of animate, rational and sensitive, and inanimate matter, we
cannot assign a certain seat or place to the rational, another to the
sensitive, and another to the inanimate, but they are diffused and
intermixt throughout all the body; And this is the reason, that sense
and knowledg cannot be bound onely to the head or brain; But
although they are mixt together, nevertheless they do not lose their
interior nature, by this mixture, nor their purity and subtilty, nor their
proper motions or actions, but each moves according to its nature
and substance, without confusion; The actions of the rational part in
Man, which is the Mind or Soul, are called Thoughts, or thoughtful
perceptions, which are numerous, and so are the sensitive
perceptions; for though Man, or any other animal hath but five
exterior sensitive organs, yet there be numerous perceptions made
in these sensitive organs, and in all the body; nay, every several
Pore of the flesh is a sensitive organ, as well as the Eye, or the Ear.
But both sorts, as well the rational as the sensitive, are different
from each other, although both do resemble another, as being both
parts of animate matter, as I have mentioned before: Wherefore I'le
add no more, onely let you know, that I constantly remain,
Madam,
Your faithful Friend,
and Servant.
XXXVI.
MADAM,
That all other animals, besides man, want reason, your Author
endeavours to prove in his discourse of method, where his chief
argument is, That other animals cannot express their mind, thoughts
or conceptions, either by speech or any other signs, as man can do:
For, sayes he, it is not for want of the organs belonging to the
framing of words, as we may observe in Parrats and Pies, which are
apt enough to express words they are taught, but understand
nothing of them. My answer is, That one man expressing his mind
by speech or words to an other, doth not declare by it his excellency
and supremacy above all other Creatures, but for the most part
more folly, for a talking man is not so wise as a contemplating man.
But by reason other Creatures cannot speak or discourse with each
other as men, or make certain signs, whereby to express themselves
as dumb and deaf men do, should we conclude, they have neither
knowledge, sense, reason, or intelligence? Certainly, this is a very
weak argument; for one part of a mans body, as one hand, is not
less sensible then the other, nor the heel less sensible then the
heart, nor the legg less sensible then the head, but each part hath
its sense and reason, and so consequently its sensitive and rational
knowledg; and although they cannot talk or give intelligence to each
other by speech, nevertheless each hath its own peculiar and
particular knowledge, just as each particular man has his own
particular knowledge, for one man's knowledge is not another man's
knowledge; and if there be such a peculiar and particular knowledg
in every several part of one animal creature, as man, well may there
be such in Creatures of different kinds and sorts: But this particular
knowledg belonging to each creature, doth not prove that there is
no intelligence at all betwixt them, no more then the want of
humane Knowledg doth prove the want of Reason; for Reason is the
rational part of matter, and makes perception, observation, and
intelligence different in every creature, and every sort of creatures,
according to their proper natures, but perception, observation and
intelligence do not make reason, Reason being the cause, and they
the effects. Wherefore though other Creatures have not the speech,
nor Mathematical rules and demonstrations, with other Arts and
Sciences, as Men; yet may their perceptions and observations be as
wise as Men's, and they may have as much intelligence and
commerce betwixt each other, after their own manner and way, as
men have after theirs: To which I leave them, and Man to his
conceited prerogative and excellence, resting,
Madam,
Your faithful Friend,
and Servant.
XXXVII.
MADAM,
Concerning Sense and Perception, your Authors opinion is,[1] That it
is made by a motion or impression from the object upon the
sensitive organ, which impression, by means of the nerves, is
brought to the brain, and so to the mind or soul, which onely
perceives in the brain: Explaining it by the example[2] of a Man
being blind, or walking in dark, who by the help of his stick can
perceive when he touches a Stone, a Tree, Water, Sand, and the
like; which example he brings to make a comparison with the
perception of Light; For, says he, Light in a shining body, is nothing
else but a quick and lively motion or action, which through the air
and other transparent bodies tends towards the eye, in the same
manner as the motion or resistance of the bodies, the blind man
meets withal, tends thorow the stick towards the hand; wherefore it
is no wonder that the Sun can display its rays so far in an instant,
seeing that the same action, whereby one end of the stick is moved,
goes instantly also to the other end, and would do the same if the
stick were as long as Heaven is distant from Earth. To which I
answer first, That it is not onely the Mind that perceives in the kernel
of the Brain, but that there is a double perception, rational and
sensitive, and that the mind perceives by the rational, but the body
and the sensitive organs by the sensitive perception; and as there is
a double perception, so there is also a double knowledg, rational and
sensitive, one belonging to the mind, the other to the body; for I
believe that the Eye, Ear, Nose, Tongue, and all the Body, have
knowledg as well as the Mind, onely the rational matter, being subtil
and pure, is not incumbred with the grosser part of matter, to work
upon, or with it, but leaves that to the sensitive, and works or moves
onely in its own substance, which makes a difference between
thoughts, and exterior senses. Next I say, That it is not the Motion
or Reaction of the bodies, the blind man meets withal, which makes
the sensitive perception of these objects, but the sensitive corporeal
motions in the hand do pattern out the figure of the Stick, Stone,
Tree, Sand, and the like. And as for comparing the perception of the
hand, when by the help of the stick it perceives the objects, with the
perception of light, I confess that the sensitive perceptions do all
resemble each other, because all sensitive parts of matter are of one
degree, as being sensible parts, onely there is a difference according
to the figures of the objects presented to the senses; and there is no
better proof for perception being made by the sensitive motions in
the body, or sensitive organs, but that all these sensitive perceptions
are alike, and resemble one another; for if they were not made in
the body of the sentient, but by the impression of exterior objects,
there would be so much difference betwixt them, by reason of the
diversity of objects, as they would have no resemblance at all. But
for a further proof of my own opinion, did the perception proceed
meerly from the motion, impression and resistance of the objects,
the hand could not perceive those objects, unless they touched the
hand it self, as the stick doth; for it is not probable, that the motions
of the stone, water, sand, &c. should leave their bodies and enter
into the stick, and so into the hand; for motion must be either
something or nothing; if something, the stick and the hand would
grow bigger, and the objects touched less, or else the touching and
the touched must exchange their motions, which cannot be done so
suddenly, especially between solid bodies; But if motion has no body,
it is nothing, and how nothing can pass or enter or move some body,
I cannot conceive. 'Tis true there is no part that can subsist singly by
it self, without dependance upon each other, and so parts do always
joyn and touch each other, which I am not against; but onely I say
perception is not made by the exterior motions of exterior parts of
objects, but by the interior motions of the parts of the body sentient.
But I have discoursed hereof before, and so I take my leave, resting,
Madam,
Your faithful Friend
and Servant.
[1] Philos. part. 4. a. 189.
[2] Diopt. c. 1. a. 2, 3. & c. 4. a. 1.
XXXVIII.
MADAM,
I cannot conceive why your Author is so much for little and
insensible parts, out of which the Elements and all other bodies are
made; for though Nature is divideable, yet she is also composeable;
and I think there is no need to dissect every creature into such little
parts, to know their nature, but we can do it by another way as well;
for we may dissect or divide them into never so little parts, and yet
gain never the more knowledg by it. But according to these
principles he describing amongst the rest the nature of Water, says,
[1] That those little parts, out of which Water consists, are in figure
somewhat long, light and slippery like little Eeles, which are never so
closely joyned and entangled, but may easily be separated. To which
I answer, That I observe the nature and figure of water to be
flowing, dilating, divideable and circular; for we may see, in Tides,
overflowings, and breaking into parts, as in rain, it will always move
in a round and circular figure; And I think, if its parts were long and
entangled like a knot of Eeles, it could never be so easily contracted
and denced into snow or ice. Neither do I think, That Salt-water hath
a mixture of somewhat grosser parts, not so apt to bend;[2] for to
my observation and reason, the nature of salt-water consists herein,
that its circle-lines are pointed, which sharp and pointed figure
makes it so penetrating; yet may those points be separated from the
circle lines of water, as it is seen in the making of Salt. But I am not
of your Authors opinion, That those little points do stick so fast in
flesh, as little nails, to keep it from putrefaction; for points do not
always fasten; or else fire, which certainly is composed of sharp-
pointed parts, would harden, and keep other bodies from dissolving,
whereas on the contrary, it separates and divides them, although
after several manners. But Putrefaction is onely a dissolving and
separating of parts, after the manner of dilation; and the motion of
salt is contracting as well as penetrating, for we may observe, what
flesh soever is dry-salted, doth shrink and contract close together; I
will not say, but the pointed parts of salt may fasten like nayls in
some sorts of bodies, but not in all they work on. And this is the
reason also, that Sea-water is of more weight then fresh-water, for
being composed of points, those points stick within each other, and
so become more strong; But yet do they not hinder the circular
dilating motion of water, for the circle-lines are within, and the points
without, but onely they make it more strong from being divided by
other exterior bodies that swim upon it. And this is the cause that
Salt-water is not so easily forced or turned to vapour, as Fresh, for
the points piercing into each other, hold it more strongly together;
but this is to be considered, that the points of salt are on the outside
of the watery Circle, not on the inside, which causes it to be
divideable from the watery Circles. I will conclude, when I have
given the reason why water is so soon suckt up by sand, lime, and
the like bodies, and say that it is the nature of all spongy, dry and
porous bodies, meeting with liquid and pliable bodies as water, do
draw and suck them up, like as animal Creatures being thirsty, do
drink: And so I take my leave, and rest,
Madam,
Your Faithful Friend
and Servant.
[1] Of Meteor. c. 1. a. 3.
[2] C. 3. a. 1.
XXXIX.
MADAM,
Concerning Vapour, Clouds, Wind and Rain, I am of your Authors
opinion,[1] That Water is changed into Vapour, and Vapour into Air,
and that dilated Vapours make Wind, and condensed Vapours,
Clouds and Mists; But I am not for his little particles, whereof, he
says, Vapours are made, by the motion of a rare and subtil matter in
the pores of terrestrial bodies; which certainly I should conceive to
be loose atoms, did he not make them of several figures and
magnitude: for, in my opinion, there are no such things in nature,
which like little Flyes or Bees do fly up into the air; and although I
grant, that in Nature are several parts, whereof some are more rare,
others more dense, according to the several degrees of matter, yet
they are not single, but all mixt together in one body, and the
change of motions in those joyned parts, is the cause of all changes
of figures whatever, without the assistance of any forreign parts:
And thus Water of it self is changed to Snow, Ice, or Hail, by its
inherent figurative Motions; that is, the circular dilation of Water by
contraction, changes into the figure of Snow, Ice, or Hail or by
rarifying motions it turns into the figure of Vapour, and this Vapour
again by contracting motions into the figure of hoar frost; and when
all these motions change again into the former, then the figure of
Ice, Snow, Hail, Vapour and Frost, turns again into the figure of
Water: And this in all sense and reason is the most facil and
probable way of making Ice, Snow, Hail, &c. As for rarefaction and
condensation, I will not say that they may be forced by forreign
parts, but yet they are made by change and alteration of the
inherent motions of their own parts, for though the motions of
forreign parts, may be the occasion of them, yet they are not the
immediate cause or actors thereof. And as for Thunder, that clouds
of Ice and Snow, the uppermost being condensed by heat, and so
made heavy, should fall upon another and produce the noise of
thunder, is very improbable; for the breaking of a little small string,
will make a greater noise then a huge shower of snow with falling,
and as for Ice being hard, it may make a great noise, one part falling
upon another, but then their weight would be as much as their
noise, so that the clouds or roves of Ice would be as soon upon our
heads, if not sooner, as the noise in our Eares; like as a bullet shot
out of a Canon, we may feel the bullet as soon as we hear the noise.
But to conclude, all densations are not made by heat, nor all noises
by pressures, for sound is oftener made by division then pressure,
and densation by cold then by heat: And this is all for the present,
from,
Madam,
Your faithful Friend,
and Servant.
[1] Of Meteor., c. 2, 4, 5, 6.
XL.
MADAM,
I cannot perceive the Rational Truth of your Authors opinion,
concerning Colours, made by the agitation of little spherical bodies
of an Æthereal matter, transmitting the action of Light; for if colours
were made after this manner, there would, in my opinion, not be any
fixed or lasting colour, but one colour would be so various, and
change faster then every minute; the truth is, there would be no
certain or perfect colour at all: wherefore it seems altogether
improbable, that such liquid, rare and disunited bodies should either
keep or make inherent and fixed colours; for liquid and rare bodies,
whose several parts are united into one considerable bulk of body,
their colours are more apt to change then the colours of those
bodies that are dry, solid and dense; the reason is, that rare and
liquid bodies are more loose, slack, and agil, then solid and dry
bodies, in so much, as in every alteration of motion their colours are
apt to change: And if united rare and liquid bodies be so apt to alter
and change, how is it probable, that those bodies, which are small
and not united, should either keep or make inherent fixed colours? I
will not say, but that such little bodies may range into such lines and
figures, as make colours, but then they cannot last, being not united
into a lasting body, that is, into a solid, substantial body, proper to
make such figures as colours. But I desire you not to mistake me,
Madam, for I do not mean, that the substance of colours is a gross
thick substance, for the substance may be as thin and rare as flame
or light, or in the next degree to it; for certainly the substance of
light, and the substance of colours come in their degrees very neer
each other; But according to the contraction of the figures, colours
are paler or deeper, or more or less lasting. And as for the reason,
why colours will change and rechange, it is according as the figures
alter or recover their forms; for colours will be as animal Creatures,
which sometimes are faint, pale, and sick, and yet recover; but when
as a particular colour is, as I may say, quite dead, then there is no
recovering of it. But colours may seem altered sometimes in our
eyes, and yet not be altered in themselves; for our eyes, if perfect,
see things as they are presented; and for proof, if any animal should
be presented in an unusual posture or shape, we could not judg of
it; also if a Picture, which must be viewed side-wards, should be
looked upon forwards, we could not know what to make of it; so the
figures of colours, if they be not placed rightly to the sight, but
turned topsie-turvie as the Phrase is, or upside-down, or be moved
too quick, and this quick motion do make a confusion with the lines
of Light, we cannot possibly see the colour perfectly. Also several
lights or shades may make colours appear otherwise then in
themselves they are, for some sorts of lights and shades may fall
upon the substantial figures of colours in solid bodies, in such lines
and figures, as they may over-power the natural or artificial inherent
colours in solid bodies, and for a time make other colours, and many
times the lines of light or of shadows will meet and sympathize so
with inherent colours, and place their lines so exactly, as they will
make those inherent colours more splendorous then in their own
nature they are, so that light and shadows will add or diminish or
alter colours very much. Likewise some sorts of colours will be
altered to our sight, not by all, but onely by some sorts of light, as
for example, blew will seem green, and green blew by candle light,
when as other colours will never appear changed, but shew
constantly as they are; the reason is, because the lines of candle
light fall in such figures upon the inherent colours, and so make
them appear according to their own figures; Wherefore it is onely
the alteration of the exterior figures of light and shadows, that make
colours appear otherwise, and not a change of their own natures;
And hence we may rationally conclude, that several lights and
shadows by their spreading and dilating lines may alter the face or
out-side of colours, but not suddenly change them, unless the power
of heat, and continuance of time, or any other cause, do help and
assist them in that work of metamorphosing or transforming of
colours; but if the lines of light be onely, as the phrase is, Skin-deep;
that is, but lightly spreading and not deeply penetrating, they may
soon wear out or be rubbed off; for though they hurt, yet they do
not kill the natural colour, but the colour may recover and reassume
its former vigour and lustre: but time and other accidental causes
will not onely alter, but destroy particular colours as well as other
creatures, although not all after the same manner, for some will last
longer then others. And thus, Madam, there are three sorts of
Colours, Natural, Artificial, and Accidental; but I have discoursed of
this subject more at large in my Philosophical Opinions, to which I
refer you, and rest,
Madam,
Your faithful Friend
and Servant.
XLI.
MADAM,
My answer to your Authors question, Why flame ascends in a
pointed figure?[1] is, That the figure of fire consists in points, and
being dilated into a flame, it ascends in lines of points slope-wayes
from the fired fuel; like as if you should make two or more sticks
stand upright and put the upper ends close together, but let the
lower ends be asunder, in which posture they will support each
other, which, if both their ends were close together, they could not
do. The second question is, Why fire doth not alwayes flame?[2] I
answer, Because all fuel is not flameable, some being so moist, as it
doth oppose the fires dryness, and some so hard and retentive, as
fire cannot so soon dissolve it; and in this contest, where one
dissipates, and the other retains, a third figure is produced, viz.
smoak, between the heat of one, and the moisture of the other; and
this smoak is forced by the fire out of the fuel, and is nothing else
but certain parts of fuel, raised to such a degree of rarefaction; and
if fire come near, it forces the smoak into flame, the smoak changing
it self by its figurative motions into flame; but when smoak is above
the flame, the flame cannot force the smoak to fire or enkindle it
self, for the flame cannot so well encounter it; which shews, as if
smoak had a swifter motion then flame, although flame is more
rarified then smoak; and if moisture predominate, there is onely
smoak, if fire, then there is flame: But there are many figures, that
do not flame, until they are quite dissolved, as Leather, and many
other things. Neither can fire work upon all bodies alike, but
according to their several natures, like as men cannot encounter
several sorts of creatures after one and the same manner; for not
any part in nature hath an absolute power, although it hath self-
motion; and this is the reason, that wax by fire is melted, and clay
hardened. The third question is, Why some few drops of water
sprinkled upon fire, do encrease its flame? I answer, by reason of
their little quantity, which being over-powred by the greater quantity
and force of fire, is by its self-motions converted into fire; for water
being of a rare nature, and fire, for the most part, of a rarifying
quality, it cannot suddenly convert it self into a more solid body then
its nature is, but following its nature by force it turns into flame. The
fourth question is, Why the flame of spirit of Wine doth consume the
Wine, and yet cannot burn or hurt a linnen cloth? I answer, The
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  • 5. Chapter 7 Solutions Auditing Information Technology-Based Processes Turner/Accounting Information Systems, 2e Solutions Manual Chapter 7 Concept Check 1. b 2. b 3. d 4. c 5. b 6. a 7. c 8. b 9. d 10.a 11.a 12.c 13.c 14.d 15.c 16.a 17.c 18.a 19.a 20.c 21.d Discussion Questions 22.(SO 1) What are assurance services? What value do assurance services provide? Assurance services are accounting services that improve the quality of information. Many services performed by accountants are valued because they lend credibility to financial information. 23.(SO 2) Differentiate between a compliance audit and an operational audit. A compliance audit is a form of assurance service that involves accumulating and analyzing information to determine whether a 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.
  • 6. Chapter 7 Solutions Auditing Information Technology-Based Processes 24.(SO 2) Which type of audit is most likely to be performed by government auditors? Which type of audit is most likely to be performed by internal auditors? Governmental auditors are most likely to perform compliance audits, and internal auditors are most likely to perform operational audits. 25.(SO 2) Identify the three areas of an auditor’s work that are significantly impacted by the presence of IT accounting systems. The IT environment plays a key role in how auditors conduct their work in the following areas: • consideration of risk • determination of audit procedures to be used to obtain knowledge of the accounting and internal control systems • design and performance of audit tests. 26.(SO 3) Describe the three causes of information risk. Information risk is caused by: • Remote information; for instance, when the source of information is removed from the decision maker, it stands a greater chance of being misstated. • Large volumes of information or complex information. • Variations in viewpoints or incentives of the preparer. 27.(SO 3) Explain how an audit trail might get “lost” within a computerized system. Loss of an audit trail occurs when there is a lack of physical evidence to view in support of a transaction. This may occur when the details of accounting transactions are entered directly into the computer system, with no supporting paper documents. If there is a system failure, database destruction, unauthorized access, or environmental damage, the information processed under such a system may be lost or altered. 28.(SO 3) Explain how the presence of IT processes can improve the quality of information that management uses for decision making. IT processes tend to provide information in a timely and efficient manner. This enhances management’s ability to make effective decisions, which is the essence of quality of information. 29.(SO 4) Distinguish among the focuses of the GAAS standards of fieldwork and standards of reporting. The standards of fieldwork provide general guidelines for performing the audit. They address the importance of planning and supervision, understanding internal controls, and evidence accumulation. The standards of reporting address the auditor’s requirements for communicating the audit results in writing, including the reference to GAAP, consistency, adequate disclosures, and the expression of an overall opinion on the fairness of financial statements. 30.(SO 4) Which professional standard-setting organization provides guidance on the conduct of an IT audit? The Information Systems Audit and Control Association (ISACA) is responsible for issuing Information Systems Auditing Standards (ISASs), which provide guidelines for conducting an IT audit. 31.(SO 5) If management is responsible for its own financial statements, why are auditors important? Auditors are important because they are responsible for analyzing financial statements to decide whether they are fairly stated and presented in accordance with GAAP. Since the financial statements are prepared by managers of the company, the role of auditors is to reduce information risk associated with those financial statements. To accomplish this, auditors design tests to analyze information supporting the financial statements in order to determine whether management’s assertions are valid.
  • 7. Chapter 7 Solutions Auditing Information Technology-Based Processes 32.(SO 6) List the techniques used for gathering evidence. The techniques used for gathering evidence include the following: • physically examining or inspecting assets or supporting documentation • obtaining written confirmation from an independent source • rechecking or recalculating information • observing activities • making inquiries of company personnel • analyzing financial relationships and making comparisons to determine reasonableness 33.(SO 6) During which phase of an audit would an auditor consider risk assessment and materiality? Risk assessment and materiality are considered during the planning phase of an audit. 34.(SO 7) Distinguish between auditing through the computer and auditing with the computer. When are auditors required to audit through the computer as opposed to auditing around the computer? Auditing through the computer involves directly testing internal controls within the IT system, which requires the auditors to understand the computer system logic. Auditing through the computer is necessary when the auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of audit testing required, and when supporting documents are available only in electronic form. Auditing with the computer involves auditors using their own systems, software, and computer-assisted audit techniques to help conduct an audit. 35.(SO 8) Explain why it is customary to complete the testing of general controls before testing application controls. Since general controls are the automated controls that affect all computer applications, the reliability of general controls must be established before application controls are tested. The effectiveness of general controls is considered the foundation for the IT control environment. If there are problems with the effectiveness of general controls, auditors will not devote attention to the testing of application controls; rather, they will reevaluate the audit approach with reduced reliance on controls. 36.(SO 8) Identify four important aspects of administrative control in an IT environment. Four important aspects of administrative control include: • personal accountability and segregation of incompatible responsibilities • job descriptions and clear lines of authority • computer security and virus protection • IT systems documentation 37.(SO 8) Explain why Benford’s Law is useful to auditors in the detection of fraud. Benford’s Law recognizes nonuniform patterns in the frequency of numbers occurring in a list, so it is useful to auditors in the identification of fabricated data within account balances such as sales, accounts receivable, accounts payable, cash disbursements, income taxes, etc. If fraudulent data are presented, they would not likely follow the natural distribution that Benford’s Law sets forth. 38.(SO 8) Think about a place you have worked where computers were present. What are some physical and environmental controls that you have observed in the workplace? Provide at least two examples of each from your personal experience. Student’s responses are likely to vary greatly. Examples of physical controls may
  • 8. Chapter 7 Solutions Auditing Information Technology-Based Processes include card keys and configuration tables, as well as other physical security features such as locked doors, etc. Environmental controls may include temperature and humidity controls, fire, flood, earthquake controls, or measures to ensure a consistent power supply. 39.(SO 8) Batch totals and hash totals are common input controls. Considering the fact that hash totals can be used with batch processing, differentiate between these two types of controls. Both batch totals and hash totals are mathematical sums of data that can be used to determine whether there may be missing data. However, batch totals are meaningful because they provide summations of dollar amounts or item counts for a journal entry used in the financial accounting system, whereas hash totals are not relevant to the financial accounting system (i.e., the hash totals are used only for their control purpose and have no other numerical significance). 40.(SO 8) The test data method and an integrated test facility are similar in that they are both tests of applications controls and they both rely on the use of test data. Explain the difference between these two audit techniques. The test data method tests the processing accuracy of software applications by using the company’s own computer system to process fictitious information developed by the auditors. The results of the test must be compared with predicted results. An integrated test facility also tests processing applications, but can accomplish this without disrupting the company’s operations. An integrated test facility inputs fictitious data along with the company’s actual data, and tests it using the client’s own computer system. The testing occurs simultaneously with the company’s actual transaction processing. 41.(SO 9) Explain the necessity for performing substantive testing even for audit clients with strong internal controls and sophisticated IT systems. Since substantive testing determines whether financial information is accurate, it is necessary for all financial statement audits. Control testing establishes whether the system promotes accuracy, while substantive testing verifies the monetary amounts of transactions and account balances. Even if controls are found to be effective, there still needs to be some testing to make sure that the amounts of transactions and account balances have actually been recorded fairly. 42.(SO 9) What kinds of audit tools are used to perform routine tests on electronic data files taken from databases? List the types of tests that can be performed with these tools. CPA firms use generalized audit software (GAS) or data analysis software (DAS) to perform audit tests on electronic data files taken from commonly used database systems. These tools help auditors perform routine testing in an efficient manner. The types of tests that can be performed using GAS or DAS include: • mathematical and statistical calculations • data queries • identification of missing items in a sequence • stratification and comparison of data items • selection of items of interest from the data files • summarization of testing results into a useful format for decision making 43.(SO 10) Which of the four types of audit reports is the most favorable for an audit client? Which is the least favorable? An unqualified audit report is the most favorable because it expresses reasonable assurance that the underlying financial statements are fairly stated in all material respects. On the other hand, an adverse
  • 9. Chapter 7 Solutions Auditing Information Technology-Based Processes opinion is the least favorable report because it indicates the presence of material misstatements in the underlying financial statements. 44.(SO 10) Why is it so important to obtain a letter of representations from an audit client? The letter of representations is so important because it is management’s acknowledgement of its primary responsibility for the fair presentation of the financial statements. In this letter, management must declare that it has provided complete and accurate information to its auditors during all phases of the audit. This serves as a significant piece of audit evidence. 45.(SO 11) How can auditors evaluate internal controls when their clients use IT outsourcing? When a company uses IT outsourcing, auditors must still evaluate internal controls. This may be accomplished by relying upon a third-party report from the independent auditor of the outsourcing center, or it can audit around the computer, or it can test controls at the outsourcing center. 46.(SO 12) An auditor’s characteristic of professional skepticism is most closely associated with which ethical principle of the AICPA Code of Professional Conduct? Professional skepticism is most closely associated with the principle of Objectivity and Independence. Professional skepticism means that auditors should have a questioning mind and a persistent approach for evaluating financial information for the possibility of misstatements. This is closely related to the notion of objectivity and independence in its requirements for being free of conflicts of interest. Brief Exercises 47.(SO 2) Why is it necessary for a CPA to be prohibited from having financial or personal connections with a client? Provide an example of how a financial connection to a company would impair an auditor’s objectivity. Provide an example of how a personal relationship might impair an auditor’s objectivity. An auditor should not have any financial or personal connections with a client company because they could impair his/her objectivity. It would be difficult for an auditor to be free of bias if he/she were to have a financial or personal relationship with the company or one of its associates. For example, if an auditor owned stock in a client company, the auditor would stand to benefit financially if the company’s financial statements included and unqualified audit report, as this favorable opinion could lead to favorable results for the company such as paying a dividend, obtaining financing, etc. Additionally, if an auditor had a family member or other close personal relationship with someone who works for the company, the auditor’s independence may be impaired due to the knowledge that the family member or other person may be financially dependent upon the company or may have played a significant role in the preparation of the financial statements. 48.(SO 3) From an internal control perspective, discuss the advantages and disadvantages of using IT-based accounting systems. The advantages of using IT- based accounting systems are the improvements in internal control due to the reduction of human error and increase in speed. The disadvantages include the loss of audit trail visibility, increased likelihood of lost or altered data, lack of segregation of duties, and fewer opportunities for authorization and review of transactions.
  • 10. Chapter 7 Solutions Auditing Information Technology-Based Processes 49.(SO 4) Explain why standards of fieldwork for GAAS are not particularly helpful to an auditor who is trying to determine the types of testing to be used on an audit engagement. GAAS provides a general framework that is not specific enough to provide specific guidance in the actual performance of an audit. For detailed guidance, auditors rely upon standards issued by the PCAOB, the ASB, the IAPC, and ISACA. 50.(SO 5) Ping and Pong are assigned to perform the audit of Paddle Company. During the audit, it was discovered that the amount of sales reported on Paddle’s income statement was understated because one week’s sales transactions were not recorded due to a computer glitch. Ping claims that this problem represents a violation of the management assertion regarding existence, because the reported account balance was not real. Pong argues that the completeness assertion was violated, because relevant data was omitted from the records. Which auditor is correct? Explain your answer. The completeness assertion is concerned with possible omissions from the accounting records and the related understatements of financial information; in other words, it asserts that all valid transactions have been recorded. Accordingly, Pong’s argument is correct. Ping’s argument is not correct because the existence assertion is concerned with the possibility of fictitious transactions and the related overstatements of financial information. 51.(SO 6) One of the most important tasks of the planning phase is for the auditor to gain an understanding of internal controls. How does this differ from the tasks performed during the tests of controls phase? During the planning phase of an audit, auditors must gain an understanding of internal controls in order to determine whether the controls can be relied upon as a basis for reducing the extent of substantive testing to be performed. Understanding of internal controls is the basis for the fundamental decision regarding the strategy of the audit. It also impacts the auditor’s risk assessment and establishment of materiality. During the tests of controls phase, the auditor goes beyond the understanding of the internal controls and actually evaluates the effectiveness of those controls. 52.(SO 8) How is it possible that a review of computer logs can be used to test for both internal access controls and external access controls? Other than reviewing the computer logs, identify and describe two types of audit procedures performed to test internal access controls, and two types of audit procedures performed to test external access controls. Internal access controls can be evaluated by reviewing computer logs for the existence of login failures or unusual activity, and to gauge access times for reasonableness in light of the types of tasks performed. Internal access controls can also be tested by reviewing the company’s policies regarding segregation of IT duties and other IT controls, and can test those controls to determine whether access is being limited in accordance with the company’s policies. In addition, auditors may perform authenticity testing to evaluate the authority tables and determine whether only authorized employees are provided access to IT systems. Computer logs can also be reviewed to evaluate external access controls, as the logs may identify unauthorized users and failed access attempts. External access controls may also be tested through authenticity tests, penetrations tests, and vulnerability assessments. Authenticity tests, as described above, determine
  • 11. Chapter 7 Solutions Auditing Information Technology-Based Processes whether access has been limited to those included in the company’s authority tables. Penetration tests involve the auditor trying to gain unauthorized access to the client’s system, by attempting to penetrate its firewall. Vulnerability assessments are tests aimed at identifying weak points in the company’s IT systems where unauthorized access may occur, such as through a firewall or due to problems in the encryption techniques. 53.(SO 9) Explain why continuous auditing is growing in popularity. Identify and describe a computer-assisted audit technique useful for continuous auditing. Continuous auditing has increased in popularity due to the increase in e-commerce. Real-time financial reporting has created the need for continuous auditing, whereby auditors continuously analyze evidence and provide assurance on the related financial information as soon as it occurs or shortly thereafter. The embedded audit module is a computer-assisted audit technique that accomplishes continuous auditing. The embedded audit module approach involves placing special audit testing programs within a company’s operating system. These test modules search the data and analyze transactions or account balances that meet specified conditions of interest to the auditor. 54.(SO 11) Distinguish between the various service organization controls (SOC) reporting options available to auditors who evaluate cloud computing service providers. The SOC 1 report addresses internal controls over financial reporting. A SOC 1Type I report contains management’s assessment and the auditor’s opinion on the operating design of internal controls over financial reporting. A SOC 1 Type II report is an extension of the Type I report in that it also evaluates the operating effectiveness of those internal controls. A SOC 2 report considers controls over compliance and operations, including the Trust Services Principles. Similar to SOC 1 reports, SOC 2 reporting options also allow for a Type I or Type II conclusion depending upon whether the auditor consider suitability of design or operating effectiveness of those controls, respectively. Finally, a SOC 3 report is an unaudited report that is available to the general public containing a CPA firm’s conclusion on the elements of the Trust Services Principles. Problems 55.(SO 4) Given is a list of standard-setting bodies and a description of their purpose. Match each standard-setting body with its purpose. I. c. II. a. III. d. IV. b. 56.(SO 8) Identify whether audit tests are used to evaluate internal access controls (I), external access controls (E), or both (B). • Authenticity tests (B) • Penetration tests (E) • Vulnerability assessments (E)
  • 12. Chapter 7 Solutions Auditing Information Technology-Based Processes • Review of access logs (B) • Review of policies concerning the issuance of passwords and security tokens (I) 57.(SO 9) Refer to the notes payable audit program excerpt presented in Exhibit 7-3. If an auditor had a copy of his client’s data file for its notes receivable, how could a general audit software or data analysis software package be used to assist with these audit tests? GAS and DAS could assist auditors in testing notes payable by performing mathematical calculations of interest amounts, stratification of amounts into current and long-term categories according to maturity dates, and performing ratio calculations as may be needed to assess compliance with restrictions. 58.(SO 11) In order to preserve auditor independence, the Sarbanes-Oxley Act of 2002 restricts the types of nonaudit services that auditors can perform for their public- company audit clients. The list includes nine types of services that are prohibited because they are deemed to impair an auditor’s independence. Included in the list are the following: • financial information systems design and implementation • internal audit outsourcing Describe how an auditor’s independence could be impaired if she performed IT design and implementation functions for her audit client. Likewise, how could an auditor’s involvement with internal audit outsourcing impair her independence with respect to auditing the same company? Both of these scenarios would place the auditor in a position of auditing his/her own work. Auditors could not maintain independence if they are involved in both the IT design and implementation as well as the financial statement audit. To the extent that the IT system impacts financial reporting, an auditor could not possibly be unbiased with respect to a system that he/she had designed and implemented. Likewise, auditors are not likely to be unbiased with respect to performing a financial statement audit for the same company as he/she performed internal audit work. Any evaluations performed during the internal audit engagement are likely to have a bearing on the auditor’s professional attitude while performing the financial statement audit. 59.(SO 2) Visit the AICPA website at www.aicpa.org and select the tab for Career Paths. Click on “This Way to CPA” to locate information on audit careers. The AICPA website presents information on various career paths, including public accounting (audit, taxation, financial planning, etc.), business and industry, governmental accounting, not-for-profit accounting, education, and entrepreneurship. Some specialty areas include forensic accounting, environmental accounting, and showbiz accounting. 60.(SO 4, 9) Visit the ISACA website at www.isaca.org and click on the Knowledge Center tab, then select ITAF (Information Technology Assurance Framework) and click on the IT Audit Basics tab to find articles covering topics concerning the audit process. Locate an article on each of the following topics and answer the related question:
  • 13. Chapter 7 Solutions Auditing Information Technology-Based Processes a. Identify and briefly describe the four categories of CAATs used to support IT auditing. The four categories include1: • data analysis software, including GAS and DAS • Network security evaluation software/utilities • OS and DBMS security evaluation software/utilities • Software and code testing tools b. List three possible procedures to be performed by auditors who are evaluating controls pertaining to the backup and recovery of a client’s data. The three procedures include2: • Review or observe backup procedures • Review documentation of a successful restore within the period • Personally verify restoration when risk is high or when restoration is an audit objective. 61. (SO 8) Locate the stock tables for the two major stock exchanges in any issue of the Wall Street Journal. Beginning from any point within the table, prepare a list of the first digits of the daily volume for 100 stocks. Determine whether the listed numbers conform to Benford’s Law. Student responses will vary depending upon the timing of carrying out this requirement and the starting point used. However, students should determine whether the number 1 is represented as the first digit of the volume figures for approximately 33% of the items within the list. If so, then the data conform to Benford’s Law. 62.(SO 12) Perform an Internet search to determine the nature of Xerox Corporation’s management fraud scheme and to find out what happened to the company after the problems were discovered. Xerox’s fraud involved earnings management or manipulation of the financial statements in order to boost earnings. This occurred at Xerox to the tune of hundreds of millions of dollars and involved various accounting tricks to hide the company’s true financial performance so that it would meet or beat Wall Street expectations. The most significant trick was the premature recording of revenues. Upon discovery of the fraud, the SEC filed a $10 million civil suit against Xerox, the largest fine in SEC history. In addition, Xerox had to restate its earnings from 1997 through 2001. Cases 63. Internal Controls and CAATs for a Wholesale client. a. What tests of controls would be effective in helping Draker determine whether Palitt’s vendor database was susceptible to fraud? The following tests of controls could be used: • Verify that the database is physically secure and that programs and data files are password protected to prevent unauthorized access. 1 “Using CAATs to Support IS Audit” by S. Anantha Sayana for Information Systems Control Journal, Vol. 1, 2003. 2 “What Every IT Auditor Should Know About Backup and Recovery” by Tommie W. Singleton for ISACA Journal, Vol, 6, 2011.
  • 14. Chapter 7 Solutions Auditing Information Technology-Based Processes Since this situation involves an internal breach of authority, access logs should be reviewed for activity at unusual times (non-business hours). • Make sure that system programmers do not have access to database operations so that there is no opportunity to alter source code and the related operational data. • Ascertain that database inputs are being compared with system- generated outputs. • Determine whether run-to-run totals are being generated and reviewed to evaluate the possibility of lost or altered data. • Ascertain that computer-generated reports are regularly reviewed by management. • Determine whether the client’s field checks, validity checks, and reasonableness checks are all working effectively. b. What computer-assisted audit technique would be effective in helping Draker determine whether Palitt’s vendor database had actually been falsified? Draker could use GAS or DAS to perform audit testing on electronic data files taken from Lea’s database system. Several types of audit tests commonly performed by GAS or DAS systems could be used in this case, including data queries, stratification and comparison of data items, and selection of items of interest. In addition, the following tests can be performed to test the propriety of inputs to the system: • Financial control totals can be used to determine whether total dollar amounts or item counts are consistent with journal entry amounts. This can detect whether additions have been made during processing. • Validation checks can be performed to scan entries for bogus information. Depending on the type of IT system, a validity check of the vendor number field may prevent the entry of fictitious vendors. • Field checks can be performed to identify unrecognized data. If the bogus transactions are being entered during processing, the auditor may use program tracing to evaluate program logic for possible points of entering fraudulent information. Run-to-run totals may also be used to determine whether data have been altered during processing. In addition, output controls such as reasonableness tests could be performed to review the output against authorized inputs, and/or audit trail tests could be performed to trace transactions through the system to determine if changes occurred along the way. 64. Issues with the client representation letter. a. Would it be appropriate for Pannor to reopen the audit testing phases in order to expand procedures, in light of the lack of representative evidence from management? Why or why not? No, Pannor should not expand testing procedures. The purpose of the client’s representations letter is for management to acknowledge its primary responsibility for the fair presentation of the financial statements and the accuracy of evidence provided to the auditors. It is considered the most significant piece of audit
  • 15. Chapter 7 Solutions Auditing Information Technology-Based Processes evidence. Obtaining additional evidence would not compensate for a failure to secure a letter of representations; in fact, it is likely that additional testing would be meaningless unless management represents that the evidence it supplies is accurate. b. Will Pannor’s firm still be able to issue an unqualified audit report if it does not receive the representations letter? Research the standard wording to be included in an unqualified audit report, as well as the typical wording included in a client representations letter. Base your answer on your findings. No, an unqualified report is no longer possible due to the failure to obtain written representations from management. This constitutes a limitation in the scope of the audit. Pannor’s firm may either withdraw from the engagement or issue a disclaimer. The standard wording for a client representations letter can be found in AU section 333. The standard wording for an unqualified audit report can be found in AU section 508.
  • 16. Discovering Diverse Content Through Random Scribd Documents
  • 17. Just as when two or more men do answer or mock each other, and repeat each others words, it is not necessary, if there were a thousand standers by, that they should all do the same. And as for the figure presented in a Looking-glass, I cannot conceive it to be made by pressure and reaction; for although there is both pressure and reaction in nature, and those very frequent amongst natures Parts, yet they do neither make perception nor production, although both pressure and reaction are made by corporeal self-motions; Wherefore the figure presented in a Looking-glass, or any other smooth glassie body, is, in my opinion, onely made by the motions of the Looking-glass, which do both pattern out, and present the figure of an external object in the Glass: But you will say, why do not the motions of other bodies pattern out, and present the figures of external objects, as well as smooth glassie bodies do? I answer, they may pattern out external objects, for any thing I know; but the reason that their figures are not presented to our eyes, lies partly in the presenting subject it self, partly in our sight; for it is observed, that two things are chiefly required in a subject that will present the figure of an external object; first it must be smooth, even and glassie, next it must not be transparent: the first is manifest by experience; for the subject being rough and uneven, will never be able to present such a figure; as for example, A piece of steel rough and unpolished, although it may perhaps pattern out the figure of an external object, yet it will never present its figure, but as soon as it is polished, and made smooth and glassie, the figure is presently perceived. But this is to be observed, that smooth and glassie bodies do not always pattern out exterior objects exactly, but some better, some worse; like as Painters have not all the same ingenuity; neither do all eyes pattern out all objects exactly; which proves that the perception of sight is not made by pressure and reaction, otherwise there would be no difference, but all eyes would see alike. Next I say, it is observed, that the subject which will present the figure of an external object, must not be transparent; the reason is, that the figure of Light being a substance of a piercing and penetrating quality, hath more force on transparent, then on other solid dark bodies, and so disturbs the figure of an external object pattern'd out
  • 18. in a transparent body, and quite over-masters it. But you will say, you have found by experience, that if you hold a burning Candle before a Transparent-glass, although it be in an open Sun-light, yet the figure of light and flame of the Candle will clearly be seen in the Glass. I answer, that it is an other thing with the figure of Candle- light, then of a duskish or dark body; for a Candle-light, though it is not of the same sort as the Suns light, yet it is of the same nature and quality, and therefore the Candle-light doth resist and oppose the light of the Sun, so that it cannot have so much power over it, as over the figures of other bodies patterned out and presented in Transparent-glass. Lastly, I say, that the fault oftentimes lies in the perceptive motions of our sight, which is evident by a plain and Concave-glass; for in a plain Looking-glass, the further you go from it, the more your figure presented in the glass seems to draw backward; and in a Concave-glass, the nearer you go to it, the more seems your figure to come forth: which effects are like as an house or tree appears to a Traveller; for, as the man moves from the house or tree, so the house or tree seems to move from the man; or like one that sails upon a Ship, who imagines that the Ship stands still, and the Land moves; when as yet it is the Man and the Ship that moves, and not the House, or Tree, or the Land; so when a Man turns round in a quick motion, or when his head is dizzie, he imagines the room or place, where he is, turns round. Wherefore it is the Inherent Perceptive motions in the Eye, and not the motions in the Looking-glass, which cause these effects. And as for several figures that are presented in one glass, it is absurd to imagine that so many several figures made by so many several motions should touch the eye; certainly this would make such a disturbance, if all figures were to enter or but to touch the eye, as the eye would not perceive any of them, at lead not distinctly; Wherefore it is most probable that the glass patterns out those figures, and the sensitive corporeal motions in the eye take again a pattern from those figures patterned out by the glass, and so make copies of copies; but the reason why several figures are presented in one glass in several places, is, that two perfect figures cannot be in one point, nor made by one motion, but by several corporeal motions. Concerning a
  • 19. Looking-glass, made in the form or shape of a Cylinder, why it represents the figure of an external object in an other shape and posture then the object is, the cause is the shape and form of the Glass, and not the patterning motions in the Glass. But this discourse belongs properly to the Opticks, wherefore I will leave it to those that are versed in that Art, to enquire and search more after the rational truth thereof. In the mean time, my opinion is, that though the object is the occasion of the figure presented in a Looking-glass, yet the figure is made by the motions of the glass or body that presents it, and that the figure of the glass perhaps may be patterned out as much by the motions of the object in its own substance, as the figure of the object is patterned out and presented by the motions of the glass in its own body or substance. And thus I conclude and rest, Madam, Your Faithful Friend and Servant. XXVI. MADAM, Since I mentioned in my last that Light did disturb the figures of External objects presented in Transparent bodies; you were pleased to ask, Whether light doth penetrate transparent bodies? I answer, for anything I know, it may; for when I consider the subtil, piercing and penetrating nature of light, I believe it doth; but again, when I consider that light is presented to our sight by transparent bodies onely, and not by duskish and dark bodies, and yet that those duskish bodies are more porous then the transparent bodies, so that the light hath more passage to pass through them, then through transparent bodies; but that on the contrary, those dark bodies, as
  • 20. Wood, and the like, do quite obscure the light, when as transparent bodies, as Glass, &c. transmit it, I am half perswaded that the transparent bodies, as Glass, rather present the Light by patterning it out, then by giving it passage: Also I am of a mind, that the air in a room may pattern out the Light from the Glass, for the Light in a room doth not appear so clear as in the Glass; also if the Glass be any way defective, it doth not present the Light so perfectly, whereas, if it were the penetration of light through the glass, the light would pass through all sorts of glass alike, which it doth not, but is more clearly seen through some, and more obscurely through others, according to the goodness or purity of the glass. But you may say, that the light divulges the imperfection or goodness of the glass; I answer, so it doth of any other objects perceived by our sight; for light is the presenter of objects to the sense and perception of sight, and for any thing I know, the corporeal optick motions make the figure of light, the ground figure of all other figures patterned out by the corporeal optick motions, as in dreams, or when as some do see in the dark, that is, without the help of exterior light. But you may say, That if the glass and the air in a room did pattern out the figure of light, those patterns of light would remain when light is absent: I answer, That is not usual in nature; for when the object removes, the Pattern alters; I will not say but that the corporeal optick motions may work by rote without objects, but that is irregular, as in some distempers. And thus, Madam, I have given you my opinion also to this your question; if you have any more scruples, I pray let me know of them, and assure your self that I shall be ready upon all occasions to express my self, Madam, Your humble and faithful Servant. XXVII.
  • 21. MADAM, Your desire is to know, why sound is louder in a Vault, and in a large Room then in a less? I answer, A Vault or arched Figure is the freest from obstruction, as being without corners and points, so as the sensitive and rational corporeal motions of the Ear can have a better perception; like as the Eye can see farthest from a hill then being upon a level ground, because the prospect is freer from the hill, as without obstruction, unless it be so cloudy that the clouds do hinder the perception; And as the eye can have a better prospect upon a hill, so the ear a stronger perception in a Vault; And as for sound, that it is better perceived in a large, then in a little close room or place, it is somewhat like the perception of sent, for the more the odorous parts are bruised, the stronger is that perception of sent, as being repeated double or treble, which makes the perception stronger, like as a thick body is stronger then a thin one; So likewise the perception of sound in the air; for though not all the parts of the air make repetitions, yet some or many make patterns of the sound; the truth is, Air is as industrious to divulge or present a sound, by patterns to the Ear, as light doth objects to the Eye. But then you may ask me, Why a long hollow pipe doth convey a voice to the ear more readily, then any large and open place? My answer is, That the Parts of the air in a long pipe are more Composed and not at liberty to wander, so that upon necessity they must move onely to the patterning out of the sound, having no choice, which makes the sound much stronger, and the perception of the Ear perfecter; But as for Pipes, Vaults, Prospects, as also figures presented in a room through a little hole, inverted, and many the like, belongs more to Artists then to my study, for though Natural Philosophy gives or points out the Ground, and shews the reason, yet it is the Artist that Works; Besides it is more proper for Mathematicians to discourse of, which study I am not versed in; and so leaving it to them, I rest, Madam, Your faithful Friend and Servant.
  • 22. XXVIII. MADAM, From Sound I am come to Sent, in the discourse whereof, your Author[1] is pleased to set down these following propositions: 1. That smelling is hindred by cold and helped by heat: 2. That when the Wind bloweth from the object, the smell is the stronger, and when it blows from the sentient towards the object, the weaker, which by experience is found in dogs, that follow the track of beasts by the Sent: 3. That such bodies as are last pervious to the fluid medium, yield less smell then such as are more pervious: 4. That such bodies as are of their own nature odorous, become yet more odorous, when they are bruised: 5. That when the breath is stopped (at least in man) nothing can be smelt: 6. That the Sense of smelling is also taken away by the stopping of the nostrils, though the mouth be left open. To begin from the last, I say, that the nose is like the other sensitive organs, which if they be stopt, the corporeal sensitive motions cannot take copies of the exterior objects, and therefore must alter their action of patterning to some other, for when the eye is shut and cannot perceive outward objects then it works to the Sense of Touch, or on the inside of the organ to some phantasmes; and so do the rest of the Senses. As for the stopping of breath, why it hinders the Sent, the cause is, that the nostrils and the mouth are the chief organs, to receive air and to let out breath: but though they be common passages for air and breath, yet taste is onely made in the mouth and tongue, and sent in the nose; not by the pressure of meat, and the odoriferous object, but by patterning out the several figures or objects of sent and taste, for the nose and the mouth will smell and taste one, nay several things at the same time, like as the eye will see light, colour, and other objects at once, which I think can hardly be done by pressures; and the reason is, that the sensitive motions in the sensitive organs make patterns of several objects at one time, which is the cause, that when flowers, and such
  • 23. like odoriferous bodies are bruised, there are as many figures made as there are parts bruised or divided, and by reason of so many figures the sensitive knowledg is stronger; but that stones, minerals, and the like, seem not so strong to our smell, the reason is, that their parts being close and united, the sensitive motions in the organ cannot so readily perceive and pattern them out, as those bodies which are more porous and divided. But as for the wind blowing the sent either to or from the sentient, it is like a window or door that by the motion of opening and shutting, hinders or disturbeth the sight; for bodies coming between the object and the organ, make a stop of that perception. And as for the Dogs smelling out the track of Beasts, the cause is, that the earth or ground hath taken a copy of that sent, which copy the sensitive motions in the nose of the Dog do pattern out, and so long as that figure or copy lasts, the Dog perceives the sent, but if he doth not follow or hunt readily, then there is either no perfect copy made by the ground, or otherwise he cannot find it, which causes him to seek and smell about until he hath it; and thus smell is not made by the motion of the air, but by the figuring motions in the nose: Where it is also to be observed, that not onely the motions in one, but in millions of noses, may pattern out one little object at one time, and therefore it is not, that the object of sent fills a room by sending out the sent from its substance, but that so many figures are made of that object of sent by so many several sensitive motions, which pattern the same out; and so the air, or ground, or any other creature, whose sensitive motions pattern out the object of sent, may perceive the same, although their sensitive organs are not like to those of animal Creatures; for if there be but such sensitive motions and perceptions, it is no matter for such organs. Lastly, it is to be observed, That all Creatures have not the same strength of smelling, but some smell stronger, some weaker, according to the disposition of their sensitive motions: Also there be other parts in the body, which pattern out the object of sent, besides the nose, but those are interior parts, and take their patterns from the nose as the organ properly designed for it; neither is their resentment the same, because their motions are not alike, for the stomack may perceive
  • 24. and pattern out a sent with aversion, when the nose may pattern it out with pleasure. And thus much also of Sent; I conclude and rest, Madam, Your faithful Friend, and Servant. [1] Ch. 29. art. 12. XXIX. MADAM, Concerning your Learned Authors discourse of Density and Rarity, he defines[1] Thick to be that, which takes up more parts of a space given; and thin, which containes fewer parts of the same magnitude: not that there is more matter in one place then in an other equal place, but a greater quantity of some named body; wherefore the multitude and paucity of the parts contained within the same space do constitute density and rarity. Whereof my opinion is, That there is no more nor less space or place then body according to its dilation or contraction, and that space and place are dilated and contracted with the body, according to the magnitude of the body, for body, place and magnitude are the same thing, only place is in regard of the several parts of the body, and there is as well space betwixt things distant a hairs breadth from one another, as betwixt things distant a million of miles, but yet this space is nothing from the body; but it makes, that that body has not the same place with this body, that is, that this body is not that body, and that this bodies place is not that bodies place. Next your Author sayes,[2] He hath already clearly enough demonstrated, that there can be no beginning of motion, but from an external and moved body, and that heavy bodies being once cast upwards cannot be cast down again,
  • 25. but by external motion. Truly, Madam, I will not speak of your Authors demonstrations, for it is done most by art, which I have no knowledg in, but I think I have probably declared, that all the actions of nature are not forced by one part, driving, pressing, or shoving another, as a man doth a wheel-barrow, or a whip a horse; nor by reactions, as if men were at foot-ball or cuffs, or as men with carts meeting each other in a narrow lane. But to prove there is no self-motion in nature, he goes on and says; To attribute to created bodies the power to move themselves, what is it else, then to say that there be creatures which have no dependance upon the Creator? To which I answer, That if man (who is but a single part of nature) hath given him by God the power and a free will of moving himself, why should not God give it to Nature? Neither can I see, how it can take off the dependance upon God, more then Eternity; for, if there be an Eternal Creator, there is also an Eternal Creature, and if an Eternal Master, an Eternal Servant, which is Nature; and yet Nature is subject to Gods Command, and depends upon him; and if all Gods Attributes be Infinite, then his Bounty is Infinite also, which cannot be exercised but by an Infinite Gift, but a Gift doth not cause a less dependance. I do not say, That man hath an absolute Free-will, or power to move, according to his desire; for it is not conceived, that a part can have an absolute power: nevertheless his motion both of body and mind is a free and self-motion, and such a self-motion hath every thing in Nature according to its figure or shape; for motion and figure, being inherent in matter, matter moves figuratively. Yet do I not say, That there is no hindrance, obstruction and opposition in nature; but as there is no particular Creature, that hath an absolute power of self-moving; so that Creature which hath the advantage of strength, subtilty, or policy, shape, or figure, and the like, may oppose and over-power another which is inferior to it, in all this; yet this hinderance and opposition doth not take away self-motion. But I perceive your Author is much for necessitation, and against free-will, which I leave to Moral Philosophers and Divines. And as for the ascending of light, and descending of heavy bodies, there may be many causes, but these four are perceiveable by our senses, as bulk, or quantity of body, grossness of substance,
  • 26. density, and shape or figure, which make heavy bodies descend: But little quantity, purity of substance, rarity, and figure or shape make light bodies ascend. Wherefore I cannot believe, that there are[3] certain little bodies as atoms, and by reason of their smallness, invisible, differing from one another in consistence, figure, motion and magnitude, intermingled with the air, which should be the cause of the descending of heavy bodies. And concerning air,[4] whether it be subject to our senses or not, I say, that if air be neither hot, nor cold, it is not subject; but if it be, the sensitive motions will soon pattern it out, and declare it. I'le conclude with your Authors question,[5] What the cause is, that a man doth not feel the weight of Water in Water? and answer, it is the dilating nature of Water. But of this question and of Water I shall treat more fully hereafter, and so I rest, Madam, Your faithful Friend and Servant. [1] C. 30. a. 1. [2] Art. 2. [3] Art. 3. [4] Art. 14. [5] Art. 6. XXX. MADAM, I am reading now the works of that Famous and most Renowned Author, Des Cartes, out of which I intend to pick out onely those discourses which I like best, and not to examine his opinions, as
  • 27. they go along from the beginning to the end of his books; And in order to this, I have chosen in the first place, his discourse of motion, and do not assent to his opinion,[1] when he defines Motion to be onely a Mode of a thing, and not the thing or body it selfe; for, in my opinion, there can be no abstraction made of motion from body, neither really, nor in the manner of our conception, for how can I conceive that which is not, nor cannot be in nature, that is, to conceive motion without body? Wherefore Motion is but one thing with body, without any separation or abstraction soever. Neither doth it agree with my reason, that[2] one body can give or transferr motion into another body; and as much motion it gives or transferrs into that body, as much loses it: As for example, in two hard bodies thrown against one another, where one, that is thrown with greater force, takes the other along with it, and loses as much motion as it gives it. For how can motion, being no substance, but onely a mode, quit one body, and pass into another? One body may either occasion, or imitate anothers motion, but it can neither give nor take away what belongs to its own or another bodies substance, no more then matter can quit its nature from being matter; and therefore my opinion is, that if motion doth go out of one body into another, then substance goes too; for motion, and substance or body, as afore- mentioned, are all one thing, and then all bodies that receive motion from other bodies, must needs increase in their substance and quantity, and those bodies which impart or transferr motion, must decrease as much as they increase: Truly, Madam, that neither Motion nor Figure should subsist by themselves, and yet be transferable into other bodies, is very strange, and as much as to prove them to be nothing, and yet to say they are something. The like may be said of all others, which they call accidents, as skill, learning, knowledge, &c. saying, they are no bodies, because they have no extension, but inherent in bodies or substances as in their subjects; for although the body may subsist without them, yet they being always with the body, body and they are all one thing: And so is power and body, for body cannot quit power, nor power the body, being all one thing. But to return to Motion, my opinion is, That all
  • 28. matter is partly animate, and partly inanimate, and all matter is moving and moved, and that there is no part of Nature that hath not life and knowledg, for there is no Part that has not a comixture of animate and inanimate matter; and though the inanimate matter has no motion, nor life and knowledg of it self, as the animate has, nevertheless being both so closely joyned and commixed as in one body, the inanimate moves as well as the animate, although not in the same manner; for the animate moves of it self, and the inanimate moves by the help of the animate, and thus the animate is moving and the inanimate moved; not that the animate matter transfers, infuses, or communicates its own motion to the inanimate; for this is impossible, by reason it cannot part with its own nature, nor alter the nature of inanimate matter, but each retains its own nature; for the inanimate matter remains inanimate, that is, without self-motion, and the animate loses nothing of its self-motion, which otherwise it would, if it should impart or transferr its motion into the inanimate matter; but onely as I said heretofore, the inanimate works or moves with the animate, because of their close union and commixture; for the animate forces or causes the inanimate matter to work with her; and thus one is moving, the other moved, and consequently there is life and knowledg in all parts of nature, by reason in all parts of nature there is a commixture of animate and inanimate matter: and this Life and Knowledg is sense and reason, or sensitive and rational corporeal motions, which are all one thing with animate matter without any distinction or abstraction, and can no more quit matter, then matter can quit motion. Wherefore every creature being composed of this commixture of animate and inanimate matter, has also selfe-motion, that is life and knowledg, sense and reason, so that no part hath need to give or receive motion to or from another part; although it may be an occasion of such a manner of motion to another part, and cause it to move thus or thus: as for example, A Watch-maker doth not give the watch its motion, but he is onely the occasion, that the watch moves after that manner, for the motion of the watch is the watches own motion, inherent in those parts ever since that matter was, and if the watch ceases to move after such a manner or way, that manner or way of
  • 29. motion is never the less in those parts of matter, the watch is made of, and if several other figures should be made of that matter, the power of moving in the said manner or mode, would yet still remain in all those parts of matter as long as they are body, and have motion in them. Wherefore one body may occasion another body to move so or so, but not give it any motion, but every body (though occasioned by another, to move in such a way) moves by its own natural motion; for self-motion is the very nature of animate matter, and is as much in hard, as in fluid bodies, although your Author denies it, saying,[3] The nature of fluid bodies consists in the motion of those little insensible parts into which they are divided, and the nature of hard bodies, when those little particles joyned closely together, do rest; for there is no rest in nature; wherefore if there were a World of Gold, and a World of Air, I do verily believe, that the World of Gold would be as much interiously active, as the World of Air exteriously; for Natures motions are not all external or perceptible by our senses, neither are they all circular, or onely of one sort, but there is an infinite change and variety of motions; for though I say in my Philosophical opinions,[4] As there is but one onely Matter, so there is but one onely Motion; yet I do not mean, there is but one particular sort of motions, as either circular, or straight, or the like, but that the nature of motion is one and the same, simple and intire in it self, that is, it is meer motion, or nothing else but corporeal motion; and that as there are infinite divisions or parts of matter, so there are infinite changes and varieties of motions, which is the reason that I call motion as well infinite as matter; first that matter and motion are but one thing, and if matter be infinite, motion must be so too; and secondly, that motion is infinite in its changes and variations, as matter is in its parts. And thus much of motion for this time; I add no more, but rest, Madam, Your faithful Friend, and Servant.
  • 30. [1] Philos. p. 2. Art. 25. [2] Art. 40. [3] Philos. part. 2. a. 54. [4] Part. 1. c. 5. XXXI. MADAM, I observe your Author in his discourse of Place makes a difference[1] betwixt an Interior and Exterior place, and that according to this distinction, one body may be said to change, and not to change its place at the same time, and that one body may succeed into anothers place. But I am not of this opinion, for I believe not that there is any more place then body; as for example, Water being mix'd with Earth, the water doth not take the Earths place, but as their parts intermix, so do their places, and as their parts change, so do their places, so that there is no more place, then there is water and earth; the same may be said of Air and Water, or Air and Earth, or did they all mix together; for as their bodies join, so do their places, and as they are separated from each other, so are their places. Say a man travels a hundred miles, and so a hundred thousand paces; but yet this man has not been in a hundred thousand places, for he never had any other place but his own, he hath joined and separated himselfe from a hundred thousand, nay millions of parts, but he has left no places behind him. You will say, if he travel the same way back again, then he is said to travel thorow the same places. I answer, It may be the vulgar way of expression, or the common phrase; but to speak properly, after a Philosophical way, and according to the truth in nature, he cannot be said to go back again thorow the same places he went, because he left none behind him, or els all his way would be nothing but place after place, all the hundred miles along; besides if place should be
  • 31. taken so, as to express the joyning to the neerest bodies which compass him about, certainly he would never find his places again; for the air being fluid, changes or moves continually, and perchance the same parts of the air, which compassed him once, will never come near him again. But you may say, If a man be hurt, or hath some mischance in his body, so as to have a piece of flesh cut out, and new flesh growing there; then we say, because the adjoyning parts do not change, that a new piece of flesh is grown in the same place where the former flesh was, and that the place of the former flesh cut or fallen out, is the same of this new grown flesh. I answer, In my opinion, it is not, for the parts being not the same, the places are not, but every one hath its own place. But if the wound be not filled or closed up with other new flesh, you will say, that according to my opinion there is no place then at all. I say, Yes, for the air or any thing else may be there, as new parts joyning to the other parts; nevertheless, the air, or that same body which is there, hath not taken the fleshes place, which was there before, but hath its own; but, by reason the adjoyning parts remain, man thinks the place remains there also which is no consequence. 'Tis true, a man may return to the same adjoining bodies, where he was before, but then he brings his place with him again, and as his body, so his place returnes also, and if a mans arm be cut off, you may say, there was an arm heretofore, but you cannot say properly, this is the place where the arm was. But to return to my first example of the mixture of Water, and Earth or Air; Suppose water is not porous, but onely dividable, and hath no other place but what is its own bodies, and that other parts of water intermix with it by dividing and composing; I say, there is no more place required, then what belongs to their own parts, for if some contract, others dilate, some divide, others joyn, the places are the same according to the magnitude of each part or body. The same may be said of all kinds or sorts of mixtures, for one body hath but one place; and so if many parts of the same nature joyn into one body and increase the bulk of the body, the place of that same body is accordingly; and if they be bodies of different natures which intermix and joyne, each several keeps its place; And so each body and each particular part of a body hath its
  • 32. place, for you cannot name body or part of a body, but you must also understand place to be with them, and if a point should dilate to a world, or a world contract to a point, the place would always be the same with the body. And thus I have declared my opinion of this subject, which I submit to the correction of your better judgment, and rest, Madam, Your Ladiships faithful Friend and humble Servant. [1] Philos. p. 2. a. 10, 11, 12, 13, 14. XXXII. MADAM, In my last, I hope, I have sufficiently declared my opinion, That to one body belongs but one place, and that no body can leave a place behind it, but wheresoever is body, there is place also. Now give me leave to examine this question: when a bodies figure is printed on snow, or any other fluid or soft matter, as air, water, and the like; whether it be the body, that prints its own figure upon the snow, or whether it be the snow, that patterns the figure of the body? My answer is, That it is not the body, which prints its figure upon the snow, but the snow that patterns out the figure of the body; for if a seal be printed upon wax, 'tis true, it is the figure of the seal, which is printed on the wax, but yet the seal doth not give the wax the print of its own figure, but it is the wax that takes the print or pattern from the seal, and patterns or copies it out in its own substance, just as the sensitive motions in the eye do pattern out the figure of an object, as I have declared heretofore. But you will say, perhaps, A body being printed upon snow, as it leaves its print, so it leaves also its place with the print in the snow. I answer, That
  • 33. doth not follow; For the place remains still the bodies place, and when the body removes out of the snow, it takes its place along with it: Just like a man, whose picture is drawn by a Painter, when he goes away, he leaves not his place with his picture, but his place goes with his body; and as the place of the picture is the place of the colour or paint, and the place of the copie of an exterior object patterned out by the sensitive corporeal motions is the place of the sensitive organ, so the place of the print in snow, is the snows place; or else, if the print were the bodies place that is printed, and not the snow's, it might as well be said, that the motion and shape of a watch were not the motion and shape of the watch, but of the hand of him that made it. And as it is with snow, so it is with air, for a mans figure is patterned out by the parts and motions of the air, wheresoever he moveth; the difference is onely, that air being a fluid body doth not retain the print so long, as snow or a harder body doth, but when the body removes, the print is presently dissolved. But I wonder much, your Author denies, that there can be two bodies in one place, and yet makes two places for one body, when all is but the motions of one body: Wherefore a man sailing in a Ship, cannot be said to keep place, and to change his place; for it is not place he changes, but onely the adjoyning parts, as leaving some, and joyning to others; and it is very improper, to attribute that to place which belongs to parts, and to make a change of place out of change of parts. I conclude, repeating once again, that figure and place are still remaining the same with body; For example; let a stone be beat to dust, and this dust be severally dispersed, nay, changed into numerous figures; I say, as long as the substance of the stone remains in the power of those dispersed and changed parts, and their corporeal motions, the place of it continues also; and as the corporeal motions change and vary, so doth place, magnitude and figure, together with their parts or bodies, for they are but one thing. And so I conclude, and rest, Madam, Your Faithful Friend
  • 34. and Servant. XXXIII. MADAM, I am absolutely of your Authors opinion, when he sayes,[1] That all bodies of this Universe are of one and the same matter, really divided into many parts, and that these parts are diversly moved: But that these motions should be circular more then of any other sort, I cannot believe, although he thinks that this is the most probable way, to find out the causes of natural effects: for nature is not bound to one sort of motions more then to another, and it is but in vain to indeavour to know how, and by what motions God did make the World, since Creation is an action of God, and Gods actions are incomprehensible; Wherefore his æthereal Whirlpools, and little particles of matter, which he reduceth to three sorts and calls them the three elements of the Universe, their circular motions, several figures, shavings, and many the like, which you may better read, then I rehearse to you, are to my thinking, rather Fancies, then rational or probable conceptions; for how can we imagine that the Universe was set a moving as a Top by a Whip, or a Wheele by the hand of a Spinster, and that the vacuities were fill'd up with shavings? for these violent motions would rather have disturbed and disordered Nature; and though Nature uses variety in her motions or actions, yet these are not extravagant, nor by force or violence, but orderly, temperate, free, and easie, which causes me to believe, the Earth turns about rather then the Sun; and though corporeal motions for variety make Whirl-winds, yet Whirl-winds are not constant, Neither can I believe that the swiftness of motion could make the matter more subtil and pure then it was by nature, for it is the purity and subtilty of the matter, that causes motion, and makes it swifter or slower, and not motion the subtilty and purity of matter;
  • 35. motion being onely the action of matter; and the self-moving part of matter is the working part of nature, which is wise, and knows how to move and form every creature without instruction; and this self- motion is as much her own as the other parts of her body, matter and figure, and is one and the same with her self, as a corporeal, living, knowing, and inseparable being, and a part of her self. As for the several parts of matter, I do believe, that they are not all of one and the same bigness, nor of one and the same figure, neither do I hold their figures to be unalterable; for if all parts in nature be corporeal, they are dividable, composable, and intermixable, and then they cannot be always of one and the same sort of figure; besides nature would not have so much work if there were no change of figures: and since her onely action is change of motion, change of motion must needs make change of figures: and thus natural parts of matter may change from lines to points, and from points to lines, from squares to circles, and so forth, infinite ways, according to the change of motions; but though they change their figures, yet they cannot change their matter; for matter as it has been, so it remaines constantly in each degree, as the Rational, Sensitive and Inanimate, none becomes purer, none grosser then ever it was, notwithstanding the infinite changes of motions, which their figures undergo; for Motion changes onely the figure, not the matter it self, which continues still the same in its nature, and cannot be altered without a confusion or destruction of Nature. And this is the constant opinion of, Madam, Your faithful Friend and humble Servant. [1] Philos. part. 3. a. 40. XXXIV.
  • 36. MADAM, That Rarefaction is onely a change of figure, according to your Authors opinion,[1] is in my reason very probable; but when he sayes, that in rarified bodies are little intervals or pores filled up with some other subtil matter, if he means that all rarified bodies are porous, I dissent from him; for it is not necessary that all rarified bodies should be porous, and all hard bodies without pores: but if there were a probability of pores, I am of opinion, it would be more in dense and hard, than in rare and soft bodies; as for example, rarifying and dilating motions are plaining, smoothing, spreading and making all parts even, which could not well be, if there were holes or pores; Earth is dense and hard, and yet is porous, and flame is rare and dilating, and yet is not porous; and certainly Water is not so porous as Earth. Wherefore pores, in my opinion, are according to the nature or form of the figure, and not according to the rarity or thinness, and density or thickness of the substance. As for his thin and subtil matter filling up the pores of porous bodies, I assent to your Author so far, that I meane, thin and thick, or rare and dense substances are joyned and mixed together. As for plaining, smoothing and spreading, I do not mean so much artificial plaining and spreading; as for example, when a piece of gold is beaten into a thin plate, and a board is made plain and smooth by a Joyners tool, or a napkin folded up is spread plain and even, although, when you observe these arts, you may judge somewhat of the nature of natural dilations; for a folded cloth is fuller of creases then when plain, and the beating of a thin plate is like to the motion of dilation, which is to spread out, and the forme of rarifying is thinning and extending. I add onely this, that I am not of your Authors opinion, that Rest is the Cause or Glue which keeps the parts of dense or hard bodies together, but it is retentive motions. And so I conclude, resting, Madam, Your Faithful Friend and Servant.
  • 37. [1] Philos. part. 2. a. 6, 7. XXXV. MADAM, That the Mind, according to your Authors opinion, is a substance really distinct from the body, and may be actually separated from it and subsist without it: If he mean the natural mind and soul of Man, not the supernatural or divine, I am far from his opinion; for though the mind moveth onely in its own parts, and not upon, or with the parts of inanimate matter, yet it cannot be separated from these parts of matter, and subsist by its self as being a part of one and the same matter the inanimate is of, (for there is but one onely matter, and one kind of matter, although of several degrees,) onely it is the self-moving part; but yet this cannot impower it, to quit the same natural body, whose part it is. Neither can I apprehend, that the Mind's or Soul's seat should be in the Glandula or kernel of the Brain, and there sit like a Spider in a Cobweb, to whom the least motion of the Cobweb gives intelligence of a Flye, which he is ready to assault, and that the Brain should get intelligence by the animal spirits as his servants, which run to and fro like Ants to inform it; or that the Mind should, according to others opinions, be a light, and imbroidered all with Ideas, like a Heraulds Coat; and that the sensitive organs should have no knowledg in themselves, but serve onely like peeping-holes for the mind, or barn-dores to receive bundles of pressures, like sheaves of Corn; For there being a thorow mixture of animate, rational and sensitive, and inanimate matter, we cannot assign a certain seat or place to the rational, another to the sensitive, and another to the inanimate, but they are diffused and intermixt throughout all the body; And this is the reason, that sense and knowledg cannot be bound onely to the head or brain; But although they are mixt together, nevertheless they do not lose their
  • 38. interior nature, by this mixture, nor their purity and subtilty, nor their proper motions or actions, but each moves according to its nature and substance, without confusion; The actions of the rational part in Man, which is the Mind or Soul, are called Thoughts, or thoughtful perceptions, which are numerous, and so are the sensitive perceptions; for though Man, or any other animal hath but five exterior sensitive organs, yet there be numerous perceptions made in these sensitive organs, and in all the body; nay, every several Pore of the flesh is a sensitive organ, as well as the Eye, or the Ear. But both sorts, as well the rational as the sensitive, are different from each other, although both do resemble another, as being both parts of animate matter, as I have mentioned before: Wherefore I'le add no more, onely let you know, that I constantly remain, Madam, Your faithful Friend, and Servant. XXXVI. MADAM, That all other animals, besides man, want reason, your Author endeavours to prove in his discourse of method, where his chief argument is, That other animals cannot express their mind, thoughts or conceptions, either by speech or any other signs, as man can do: For, sayes he, it is not for want of the organs belonging to the framing of words, as we may observe in Parrats and Pies, which are apt enough to express words they are taught, but understand nothing of them. My answer is, That one man expressing his mind by speech or words to an other, doth not declare by it his excellency and supremacy above all other Creatures, but for the most part more folly, for a talking man is not so wise as a contemplating man.
  • 39. But by reason other Creatures cannot speak or discourse with each other as men, or make certain signs, whereby to express themselves as dumb and deaf men do, should we conclude, they have neither knowledge, sense, reason, or intelligence? Certainly, this is a very weak argument; for one part of a mans body, as one hand, is not less sensible then the other, nor the heel less sensible then the heart, nor the legg less sensible then the head, but each part hath its sense and reason, and so consequently its sensitive and rational knowledg; and although they cannot talk or give intelligence to each other by speech, nevertheless each hath its own peculiar and particular knowledge, just as each particular man has his own particular knowledge, for one man's knowledge is not another man's knowledge; and if there be such a peculiar and particular knowledg in every several part of one animal creature, as man, well may there be such in Creatures of different kinds and sorts: But this particular knowledg belonging to each creature, doth not prove that there is no intelligence at all betwixt them, no more then the want of humane Knowledg doth prove the want of Reason; for Reason is the rational part of matter, and makes perception, observation, and intelligence different in every creature, and every sort of creatures, according to their proper natures, but perception, observation and intelligence do not make reason, Reason being the cause, and they the effects. Wherefore though other Creatures have not the speech, nor Mathematical rules and demonstrations, with other Arts and Sciences, as Men; yet may their perceptions and observations be as wise as Men's, and they may have as much intelligence and commerce betwixt each other, after their own manner and way, as men have after theirs: To which I leave them, and Man to his conceited prerogative and excellence, resting, Madam, Your faithful Friend, and Servant.
  • 40. XXXVII. MADAM, Concerning Sense and Perception, your Authors opinion is,[1] That it is made by a motion or impression from the object upon the sensitive organ, which impression, by means of the nerves, is brought to the brain, and so to the mind or soul, which onely perceives in the brain: Explaining it by the example[2] of a Man being blind, or walking in dark, who by the help of his stick can perceive when he touches a Stone, a Tree, Water, Sand, and the like; which example he brings to make a comparison with the perception of Light; For, says he, Light in a shining body, is nothing else but a quick and lively motion or action, which through the air and other transparent bodies tends towards the eye, in the same manner as the motion or resistance of the bodies, the blind man meets withal, tends thorow the stick towards the hand; wherefore it is no wonder that the Sun can display its rays so far in an instant, seeing that the same action, whereby one end of the stick is moved, goes instantly also to the other end, and would do the same if the stick were as long as Heaven is distant from Earth. To which I answer first, That it is not onely the Mind that perceives in the kernel of the Brain, but that there is a double perception, rational and sensitive, and that the mind perceives by the rational, but the body and the sensitive organs by the sensitive perception; and as there is a double perception, so there is also a double knowledg, rational and sensitive, one belonging to the mind, the other to the body; for I believe that the Eye, Ear, Nose, Tongue, and all the Body, have knowledg as well as the Mind, onely the rational matter, being subtil and pure, is not incumbred with the grosser part of matter, to work upon, or with it, but leaves that to the sensitive, and works or moves onely in its own substance, which makes a difference between thoughts, and exterior senses. Next I say, That it is not the Motion or Reaction of the bodies, the blind man meets withal, which makes the sensitive perception of these objects, but the sensitive corporeal
  • 41. motions in the hand do pattern out the figure of the Stick, Stone, Tree, Sand, and the like. And as for comparing the perception of the hand, when by the help of the stick it perceives the objects, with the perception of light, I confess that the sensitive perceptions do all resemble each other, because all sensitive parts of matter are of one degree, as being sensible parts, onely there is a difference according to the figures of the objects presented to the senses; and there is no better proof for perception being made by the sensitive motions in the body, or sensitive organs, but that all these sensitive perceptions are alike, and resemble one another; for if they were not made in the body of the sentient, but by the impression of exterior objects, there would be so much difference betwixt them, by reason of the diversity of objects, as they would have no resemblance at all. But for a further proof of my own opinion, did the perception proceed meerly from the motion, impression and resistance of the objects, the hand could not perceive those objects, unless they touched the hand it self, as the stick doth; for it is not probable, that the motions of the stone, water, sand, &c. should leave their bodies and enter into the stick, and so into the hand; for motion must be either something or nothing; if something, the stick and the hand would grow bigger, and the objects touched less, or else the touching and the touched must exchange their motions, which cannot be done so suddenly, especially between solid bodies; But if motion has no body, it is nothing, and how nothing can pass or enter or move some body, I cannot conceive. 'Tis true there is no part that can subsist singly by it self, without dependance upon each other, and so parts do always joyn and touch each other, which I am not against; but onely I say perception is not made by the exterior motions of exterior parts of objects, but by the interior motions of the parts of the body sentient. But I have discoursed hereof before, and so I take my leave, resting, Madam, Your faithful Friend and Servant. [1] Philos. part. 4. a. 189.
  • 42. [2] Diopt. c. 1. a. 2, 3. & c. 4. a. 1. XXXVIII. MADAM, I cannot conceive why your Author is so much for little and insensible parts, out of which the Elements and all other bodies are made; for though Nature is divideable, yet she is also composeable; and I think there is no need to dissect every creature into such little parts, to know their nature, but we can do it by another way as well; for we may dissect or divide them into never so little parts, and yet gain never the more knowledg by it. But according to these principles he describing amongst the rest the nature of Water, says, [1] That those little parts, out of which Water consists, are in figure somewhat long, light and slippery like little Eeles, which are never so closely joyned and entangled, but may easily be separated. To which I answer, That I observe the nature and figure of water to be flowing, dilating, divideable and circular; for we may see, in Tides, overflowings, and breaking into parts, as in rain, it will always move in a round and circular figure; And I think, if its parts were long and entangled like a knot of Eeles, it could never be so easily contracted and denced into snow or ice. Neither do I think, That Salt-water hath a mixture of somewhat grosser parts, not so apt to bend;[2] for to my observation and reason, the nature of salt-water consists herein, that its circle-lines are pointed, which sharp and pointed figure makes it so penetrating; yet may those points be separated from the circle lines of water, as it is seen in the making of Salt. But I am not of your Authors opinion, That those little points do stick so fast in flesh, as little nails, to keep it from putrefaction; for points do not always fasten; or else fire, which certainly is composed of sharp- pointed parts, would harden, and keep other bodies from dissolving, whereas on the contrary, it separates and divides them, although
  • 43. after several manners. But Putrefaction is onely a dissolving and separating of parts, after the manner of dilation; and the motion of salt is contracting as well as penetrating, for we may observe, what flesh soever is dry-salted, doth shrink and contract close together; I will not say, but the pointed parts of salt may fasten like nayls in some sorts of bodies, but not in all they work on. And this is the reason also, that Sea-water is of more weight then fresh-water, for being composed of points, those points stick within each other, and so become more strong; But yet do they not hinder the circular dilating motion of water, for the circle-lines are within, and the points without, but onely they make it more strong from being divided by other exterior bodies that swim upon it. And this is the cause that Salt-water is not so easily forced or turned to vapour, as Fresh, for the points piercing into each other, hold it more strongly together; but this is to be considered, that the points of salt are on the outside of the watery Circle, not on the inside, which causes it to be divideable from the watery Circles. I will conclude, when I have given the reason why water is so soon suckt up by sand, lime, and the like bodies, and say that it is the nature of all spongy, dry and porous bodies, meeting with liquid and pliable bodies as water, do draw and suck them up, like as animal Creatures being thirsty, do drink: And so I take my leave, and rest, Madam, Your Faithful Friend and Servant. [1] Of Meteor. c. 1. a. 3. [2] C. 3. a. 1. XXXIX. MADAM,
  • 44. Concerning Vapour, Clouds, Wind and Rain, I am of your Authors opinion,[1] That Water is changed into Vapour, and Vapour into Air, and that dilated Vapours make Wind, and condensed Vapours, Clouds and Mists; But I am not for his little particles, whereof, he says, Vapours are made, by the motion of a rare and subtil matter in the pores of terrestrial bodies; which certainly I should conceive to be loose atoms, did he not make them of several figures and magnitude: for, in my opinion, there are no such things in nature, which like little Flyes or Bees do fly up into the air; and although I grant, that in Nature are several parts, whereof some are more rare, others more dense, according to the several degrees of matter, yet they are not single, but all mixt together in one body, and the change of motions in those joyned parts, is the cause of all changes of figures whatever, without the assistance of any forreign parts: And thus Water of it self is changed to Snow, Ice, or Hail, by its inherent figurative Motions; that is, the circular dilation of Water by contraction, changes into the figure of Snow, Ice, or Hail or by rarifying motions it turns into the figure of Vapour, and this Vapour again by contracting motions into the figure of hoar frost; and when all these motions change again into the former, then the figure of Ice, Snow, Hail, Vapour and Frost, turns again into the figure of Water: And this in all sense and reason is the most facil and probable way of making Ice, Snow, Hail, &c. As for rarefaction and condensation, I will not say that they may be forced by forreign parts, but yet they are made by change and alteration of the inherent motions of their own parts, for though the motions of forreign parts, may be the occasion of them, yet they are not the immediate cause or actors thereof. And as for Thunder, that clouds of Ice and Snow, the uppermost being condensed by heat, and so made heavy, should fall upon another and produce the noise of thunder, is very improbable; for the breaking of a little small string, will make a greater noise then a huge shower of snow with falling, and as for Ice being hard, it may make a great noise, one part falling upon another, but then their weight would be as much as their noise, so that the clouds or roves of Ice would be as soon upon our
  • 45. heads, if not sooner, as the noise in our Eares; like as a bullet shot out of a Canon, we may feel the bullet as soon as we hear the noise. But to conclude, all densations are not made by heat, nor all noises by pressures, for sound is oftener made by division then pressure, and densation by cold then by heat: And this is all for the present, from, Madam, Your faithful Friend, and Servant. [1] Of Meteor., c. 2, 4, 5, 6. XL. MADAM, I cannot perceive the Rational Truth of your Authors opinion, concerning Colours, made by the agitation of little spherical bodies of an Æthereal matter, transmitting the action of Light; for if colours were made after this manner, there would, in my opinion, not be any fixed or lasting colour, but one colour would be so various, and change faster then every minute; the truth is, there would be no certain or perfect colour at all: wherefore it seems altogether improbable, that such liquid, rare and disunited bodies should either keep or make inherent and fixed colours; for liquid and rare bodies, whose several parts are united into one considerable bulk of body, their colours are more apt to change then the colours of those bodies that are dry, solid and dense; the reason is, that rare and liquid bodies are more loose, slack, and agil, then solid and dry bodies, in so much, as in every alteration of motion their colours are apt to change: And if united rare and liquid bodies be so apt to alter and change, how is it probable, that those bodies, which are small and not united, should either keep or make inherent fixed colours? I
  • 46. will not say, but that such little bodies may range into such lines and figures, as make colours, but then they cannot last, being not united into a lasting body, that is, into a solid, substantial body, proper to make such figures as colours. But I desire you not to mistake me, Madam, for I do not mean, that the substance of colours is a gross thick substance, for the substance may be as thin and rare as flame or light, or in the next degree to it; for certainly the substance of light, and the substance of colours come in their degrees very neer each other; But according to the contraction of the figures, colours are paler or deeper, or more or less lasting. And as for the reason, why colours will change and rechange, it is according as the figures alter or recover their forms; for colours will be as animal Creatures, which sometimes are faint, pale, and sick, and yet recover; but when as a particular colour is, as I may say, quite dead, then there is no recovering of it. But colours may seem altered sometimes in our eyes, and yet not be altered in themselves; for our eyes, if perfect, see things as they are presented; and for proof, if any animal should be presented in an unusual posture or shape, we could not judg of it; also if a Picture, which must be viewed side-wards, should be looked upon forwards, we could not know what to make of it; so the figures of colours, if they be not placed rightly to the sight, but turned topsie-turvie as the Phrase is, or upside-down, or be moved too quick, and this quick motion do make a confusion with the lines of Light, we cannot possibly see the colour perfectly. Also several lights or shades may make colours appear otherwise then in themselves they are, for some sorts of lights and shades may fall upon the substantial figures of colours in solid bodies, in such lines and figures, as they may over-power the natural or artificial inherent colours in solid bodies, and for a time make other colours, and many times the lines of light or of shadows will meet and sympathize so with inherent colours, and place their lines so exactly, as they will make those inherent colours more splendorous then in their own nature they are, so that light and shadows will add or diminish or alter colours very much. Likewise some sorts of colours will be altered to our sight, not by all, but onely by some sorts of light, as for example, blew will seem green, and green blew by candle light,
  • 47. when as other colours will never appear changed, but shew constantly as they are; the reason is, because the lines of candle light fall in such figures upon the inherent colours, and so make them appear according to their own figures; Wherefore it is onely the alteration of the exterior figures of light and shadows, that make colours appear otherwise, and not a change of their own natures; And hence we may rationally conclude, that several lights and shadows by their spreading and dilating lines may alter the face or out-side of colours, but not suddenly change them, unless the power of heat, and continuance of time, or any other cause, do help and assist them in that work of metamorphosing or transforming of colours; but if the lines of light be onely, as the phrase is, Skin-deep; that is, but lightly spreading and not deeply penetrating, they may soon wear out or be rubbed off; for though they hurt, yet they do not kill the natural colour, but the colour may recover and reassume its former vigour and lustre: but time and other accidental causes will not onely alter, but destroy particular colours as well as other creatures, although not all after the same manner, for some will last longer then others. And thus, Madam, there are three sorts of Colours, Natural, Artificial, and Accidental; but I have discoursed of this subject more at large in my Philosophical Opinions, to which I refer you, and rest, Madam, Your faithful Friend and Servant. XLI. MADAM, My answer to your Authors question, Why flame ascends in a pointed figure?[1] is, That the figure of fire consists in points, and
  • 48. being dilated into a flame, it ascends in lines of points slope-wayes from the fired fuel; like as if you should make two or more sticks stand upright and put the upper ends close together, but let the lower ends be asunder, in which posture they will support each other, which, if both their ends were close together, they could not do. The second question is, Why fire doth not alwayes flame?[2] I answer, Because all fuel is not flameable, some being so moist, as it doth oppose the fires dryness, and some so hard and retentive, as fire cannot so soon dissolve it; and in this contest, where one dissipates, and the other retains, a third figure is produced, viz. smoak, between the heat of one, and the moisture of the other; and this smoak is forced by the fire out of the fuel, and is nothing else but certain parts of fuel, raised to such a degree of rarefaction; and if fire come near, it forces the smoak into flame, the smoak changing it self by its figurative motions into flame; but when smoak is above the flame, the flame cannot force the smoak to fire or enkindle it self, for the flame cannot so well encounter it; which shews, as if smoak had a swifter motion then flame, although flame is more rarified then smoak; and if moisture predominate, there is onely smoak, if fire, then there is flame: But there are many figures, that do not flame, until they are quite dissolved, as Leather, and many other things. Neither can fire work upon all bodies alike, but according to their several natures, like as men cannot encounter several sorts of creatures after one and the same manner; for not any part in nature hath an absolute power, although it hath self- motion; and this is the reason, that wax by fire is melted, and clay hardened. The third question is, Why some few drops of water sprinkled upon fire, do encrease its flame? I answer, by reason of their little quantity, which being over-powred by the greater quantity and force of fire, is by its self-motions converted into fire; for water being of a rare nature, and fire, for the most part, of a rarifying quality, it cannot suddenly convert it self into a more solid body then its nature is, but following its nature by force it turns into flame. The fourth question is, Why the flame of spirit of Wine doth consume the Wine, and yet cannot burn or hurt a linnen cloth? I answer, The
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