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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.

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.

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

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

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.

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

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)

• 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:

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.

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

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.

Discovering Diverse Content Through
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1929, the General Assemblies of the Church of Scotland and the
United Free Church of Scotland, then entered into union, published a
new edition of the Scottish Psalter, with 192 tunes.
576. Lord, Thou shalt early hear my voice
Psalm V
Scottish Psalter, 1650
Psalm 5:3, 4, 7, 11. A Prayer for Divine Aid.
A morning prayer in which the Psalmist confidently looks to God,
assured of an answer. He shows a deep concern for ethical purity
and sincerity in worship.
MUSIC. For comments on WARWICK see Hymn 20.
577. Within Thy tabernacle, Lord
Psalm XV
Psalm 15. The Friend of God.
The psalm speaks of the type of life that brings man into the Divine
Presence and makes of him a good citizen.
MUSIC. TALLIS’ ORDINAL. For comments on this tune see Hymn 326.
578. God’s law is perfect, and converts
Psalm XIX
Psalm 19:7-11. God’s Praise in the Moral Universe.

377
The psalm describes God’s revelation to man. God is revealed to us
“in the starry heavens above and in the moral law within,” (to
use the phrase of Immanuel Kant). The hymn, composed of
verses 7-11, deals only with the latter, the law in the heart.
MUSIC. ST. ANDREW appeared in The New Harmony of Sion by
William Tans’ur, in 1764, where it was set to Psalm 150, and
inscribed “Barby Tune, composed in four parts, W.T.” The initials may
mean only that the harmony was by Tans’ur.
For comments on William Tans’ur see Hymn 74.
579. The Lord’s my Shepherd, I’ll not want
Psalm XXIII
Psalm 23. The Good Shepherd Psalm. It has probably been
translated and paraphrased more frequently than any other piece of
literature in the world, yet always carries the same joyous and sure
faith in the Good Shepherd. A version by James Montgomery is
found at No. 62.
MUSIC. MARTYRDOM. For comments on this tune see Hymn 108.
580. Ye gates, lift up your heads on high
Psalm XXIV
Psalm 24:7-10. A Marching Chorus and Triumphant Song of Victory.
The procession escorting the ark, symbol of God’s presence, has
now reached the city gates and Jerusalem is called upon to open
wide its gates to its true King. “Raise up your arches, O gates, and

378
open wide your ancient doors, that the King of Glory may enter in.”
The full glory of God can come into our lives only as we enlarge the
receiving facilities of our hearts and minds.
MUSIC. ST. GEORGE’S, EDINBURGH was composed especially for these
words by Dr. Andrew Thomson, minister of the church by the above
name in Edinburgh. It became the custom in many places in
Scotland for the congregation to sing this psalm at Communion while
ministers and elders in solemn procession brought the bread and
wine into the church before the administration of the sacrament.
Andrew Thomson, 1778-1831, trained in the University of Edinburgh,
was an outstanding Scottish Presbyterian preacher and leading
public figure in Edinburgh. He had musical gifts and set himself to
improve the psalmody of his church and composed a number of
tunes. In collaboration with his precentor, R. A. Smith, he compiled
several collections of psalms and hymns. He also published books of
sermons and lectures and wrote numerous magazine articles.
Thomson died suddenly within a few steps of his own door when
returning from a Presbytery meeting. His son became
professor of music in the University of Edinburgh.
581. Show me thy ways, O Lord
Psalm XXV
Psalm 25:4-7. A Prayer to God for Guidance and Forgiveness.
MUSIC. ST. BRIDE appeared in Parochial Harmony; consisting of a
collection of Psalm tunes in three and four parts, &c., by William
Riley, 1762, where it was set to the new version of Psalm 130 and
headed “St. Bridget’s Tune by Mr. Sam’l Howard.” The tune is in strict
psalm-tune style and therefore simple in structure. But it has
strength and high quality and is deserving of its wide and continuous
use.

Samuel Howard, 1710-82, London musician, was organist of St.
Clement Danes and of St. Bride’s churches. He was a popular
composer of both sacred and secular music.
582. The Lord’s my light and saving health
Psalm XXVII
Psalm 27:1-5. A Song of Assurance.
These verses reflect a confidence that knows no fear in the midst of
danger, because of God’s protecting care.
MUSIC. ST. MAGNUS, also called “Nottingham,” is a “good solid
melody, built on familiar lines.” It appeared, anonymously, in 1709 in
a book called The Divine Companion: or David’s Harp new tuned.
Being a choice collection of New and Easy Psalms, Hymns and
Anthems. In 1762 the tune, bearing its present name and assigned
to Jeremiah Clark, appeared in W. Riley’s Parochial Harmony. In
Gawthorn’s Harmonia Perfecta, 1730, it is named “Nottingham.”
The composer, Jeremiah Clark, 1670-1707, a Londoner of keen
sensibility and gifted musicianship, wrote operatic music, a cantata,
numerous songs, and church music-anthems and psalm tunes. In a
mood of despondency he took his own life.
583. Through all the changing scenes of life
Psalm XXXIV
New Version, Tate and Brady, 1698
Psalm 34:1-10, 22. The Goodness of God.

379
A hymn of praise to God for his care and protection in time of great
need.
Most of our metrical psalms in the Hymnary are from the Scottish
Psalter, 1650. (See under Hymn 575.) But this one is from the
revised edition of 1698, of the New Version of the Psalms first
published in England in 1696, by the two Irishmen, Tate and
Brady. This version partly supplanted in England the older
version of Sternhold and Hopkins.
Nahum Tate, 1652-1715, son of an Irish clergyman, was a literary
man, playwright, and a poet. Finally, to the surprise of everyone, he
became poet laureate, by appointment of William III.
Nicholas Brady, 1659-1726?, received the degree of D.D. from Dublin
University and had a varied clerical career in Ireland and England,
finally becoming chaplain to King William. Brady and Tate
collaborated to produce the New Version, a work which received
royal endorsement and was officially adopted in England. Though
better in smoothness and literary grace than the versions of
Sternhold and Hopkins, very little of it remains in modern hymnals.
This hymn and “As pants the hart,” (586), are among the gems still
in use. “While shepherds watched their flocks by night” (73 and 74)
a masterly adaptation of the Nativity story, appeared in the
supplement of the New Version, 1703, and is found today in nearly
all hymnals.
MUSIC. WILTSHIRE, known in Scotland as “New St. Ann,” appeared
first in Divine Amusement, by Sir G. Grant, set to Psalm 48. The tune
appears with variants in other collections.
The composer, George Thomas Smart, 1776-1867, was an organist
and composer and a popular conductor of choral groups in London.
He gave lessons in singing and harpsichord and composed anthems,
chants and psalm tunes.

380
584. O children, hither do ye come
Psalm XXXIV
Psalm 34:11-19. The Goodness of God.
The psalmist here becomes a teacher, instructing his listeners in the
right paths of life.
MUSIC. ARNOLD was first published in The Psalms of David for the
Use of Parish Churches. The Music celected, adapted, and composed
by Dr. Arnold ... assisted by J. W. Callcott, 1791. The tune was set to
Psalm 15, arranged so that the first two lines should be sung as a
duet by soprano and alto, repeated as a duet by tenor and bass, and
then the third and fourth lines sung in full chorus. The present form
of the tune is first found in Scotland in Robert Gilmore’s Psalm
Singer’s Assistant (undated, but before 1793).
Samuel Arnold, 1740-1802, after ventures and heavy losses in the
theater business, received the degree of Mus. Doc. from Oxford and
then became organist and composer to the Royal Chapel. Later he
became conductor at the Academy of Ancient Music, and in 1789
was appointed organist of Westminster Abbey. He wrote numerous
songs, four oratorios and many anthems and edited
important musical works, including The Works of Handel, in
thirty-six volumes, at the request of King George III.
585. I waited for the Lord my God
Psalm XL
Psalm 40:1-5. A Prayer for Speedy Relief from Trouble.
After long and patient waiting, the psalmist’s prayer for relief from
trouble has been answered, giving occasion for fresh thanksgiving

for His mercy.
MUSIC. BALLERMA. For comments on this tune see Hymn 57.
Robert Simpson, 1790-1832, who adapted this tune from a melody
by F. H. Barthélemon (See Hymn 57) was a weaver by trade, but of
good education and fine musical taste. He was choir-leader in a
Congregational Church in Glasgow, then became precentor and
session-clerk of the East Parish church at Greenock, at a salary of
forty pounds a year, and from that time onward made music his
profession. Of weak constitution, he fell victim of one of the cholera
epidemics.
586. As pants the hart for cooling streams
Psalm XLII
New Version, Tate and Brady, 1698
Psalm 42:1, 2, 5, 9, 11. Exiled from the House of God.
The psalmist, alone among taunting heathen strangers, yearns to
return to the place of worship where he may again commune with
God. His faith is sorely tried but it does not fail him. He recalls the
mercy of God and renews his hope in God.
For comments on New Version, Tate and Brady, see Hymn 583.
MUSIC. SPOHR is an adaptation from the solo and chorus, “Though
all thy friends forsake thee,” in Calvary, an oratorio by Spohr.
Ludwig Spohr, 1784-1859, a German musician, born at Brunswick,
was a composer and noted violinist. He went annually on concert
tours throughout Europe, with brilliant success. Few musicians have
enjoyed so high a reputation with their contemporaries. Many
musicians of his time considered Spohr a greater composer than
Beethoven. His reputation, however, did not stand the test of time,

381
partly because his compositions are characterized by a peculiar
chromaticism. Most of his numerous works, including operas,
oratorios, 34 string quartets, violin concertos, etc., have been
forgotten. His oratorios, Calvary and The Last Judgment, lasted
longest.
The tune, “St. Anne,” now fittingly sung to “O God our help in ages
past,” (No. 61), was composed for this psalm, and may be used as
an alternative tune. The Psalm has also been set to “Martyrdom”
(579).
587. O send Thy light forth and Thy truth
Psalm XLIII
Psalm 43:3-5. Exiled from the House of God (continued).
Psalm 43 is clearly a continuation of Psalm 42. The same spirit,
language and situation are to be found in both and each ends with
the same refrain. Psalm 42 speaks of God as a fountain of living
water; Psalm 43, as a guiding light. These vivid metaphors are
combined in Psalm 36:9: “For with Thee is the fountain of life; in
Thy light do we see light.”
MUSIC. FARRANT is adapted from an air in the anthem, “Lord, for thy
tender mercies’ sake.” usually attributed to the English organist and
composer, Richard Farrant, c. 1530-1580, but by some to John
Hilton, and by others to William Mundy.
588. God is our refuge and our strength
Psalm XLVI

382
Psalm 46:1-5. The Mighty God.
Psalm 46 has been a source of strength in time of dire distress,
sustaining the spirit of the persecuted and dying, in all ages.
One should compare this version from the Scottish Psalter with that
of Isaac Watts (No. 257), and of Martin Luther in his classic hymn of
the Reformation, “Ein feste Burg ist unser Gott” (No. 549).
MUSIC. WINCHESTER OLD is from Este’s Psalter which was entitled
“The Whole Booke of Psalmes with their wonted Tunes, as they are
song in churches, composed into foure parts ... compiled by sondry
authors,” London, Thomas Este, 1592, where it is set to Psalm 84.
Thomas Este, 1540?-1608?, was a London printer and music
publisher. He printed an important edition of the psalter in 1592 in
which the tunes were harmonized in four parts by ten eminent
musicians of the time. In his dedicatory word Este wrote: “In this
booke the Church Tunes are carefully corrected, and other short
tunes added, which are sung in London and other places of this
Realme.” The Church Tunes (known also as Proper Tunes), forty-six
in all, were attached to their proper psalms and the remaining
psalms were set to short, four line tunes, Common Tunes, not
attached to any particular psalms. Este’s book is the earliest example
in which the voice parts are printed on opposite pages—“Cantus and
Tenor (i.e. the Melody) on the left-hand page, and the Altus and
Bassus on the right”—instead of in separate books as was then the
custom. New editions of Este’s Psalter, with slight changes, were
published in 1594, 1604, and 1611. In the 19th century it had the
honor of being reprinted by the Musical Antiquarian Society of
England.
589. After Thy loving-kindness, Lord
Psalm LI

Psalm 51:1-3, 10, 17. A Prayer for Pardon.
The psalmist prays for pardon and cleansing, confessing the
greatness of his sins, and offering the sacrifice of a broken heart.
Psalm 51 is the fourth of the seven psalms known from ancient
times as the Penitential Psalms. The others are 6, 32, 38, 102, 130,
and 143.
MUSIC. DUNDEE, also known as “Windsor,” is first found in Damon’s
Psalter, which was entitled, The Booke of the Musicke of M. William
Damon, late one of her maiestes Musitions: conteining all the tunes
of David’s Psalmes, as they are ordinarily sung in the Church; most
excellently by him composed into 4 parts, 1591. The tune, DUNDEE, is
there set to Psalm 116.
Damon’s Psalter was one of the many private editions through which
the Old Version of Sternhold and Hopkins went, besides numerous
official editions. William Damon, c.1540-c.91, was organist of the
Chapel Royal under Queen Elizabeth but is best known for the
collection of psalms which he published in four parts. The work is in
eight books, the first four of which have the melody in the tenor, and
the second four in the soprano. Copies of Damon’s Psalter are rare.
A few are to be found in the British Museum.
590. Praise waits for Thee in Zion, Lord
Psalm LXV
Psalm 65:1-4. A Liturgy.
A hymn of praise and thanksgiving to God for an exceptionally
abundant harvest.
MUSIC. ST. STEPHEN (ABRIDGE).

383
For comments on this tune see Hymn 266.
591. His name forever shall endure
Psalm LXXII
Psalm 72:17-19. A Description of the Ideal King.
A universal hymn of praise.
MUSIC. For comments on the tune, DUNFERMLINE, see Hymn 575.
592. How lovely are Thy dwellings fair
Psalm LXXXIV
John Milton, 1608-74
Psalm 84:1-7, 12. The Joy of the Godly.
One of the Songs of the Sanctuary, expressing the joy and happiness
of the pilgrim who, coming from afar, has at last arrived at the
sanctuary of his God at Jerusalem. The vale of Baca (v. 6), a
waterless, barren valley through which he passed on the
journey to Jerusalem, became, to the devoted pilgrim, a place of
springs and refreshment.
The version here is by John Milton and constitutes an improvement
over that in the Scottish Psalter.
For comments on Milton see Hymn 64.
MUSIC. SALZBURG. For comments on this tune by J. Haydn see Hymn
167. A different tune by J. Hintze bears the same name (No. 545).

593. The Lord doth reign, and clothed is He
Psalm XCIII
Psalm 93. The Ruler of the Universe.
A Song of Thanksgiving in which the psalmist celebrates God’s
sovereignty, not only over Israel, but over the whole world.
MUSIC. IRISH. For comments on this tune see Hymn 268.
594. All people that on earth do dwell
Psalm C
William Kethe, c. 1561
Psalm 100. The Faithful God.
The Psalm was used as a processional hymn to be chanted by the
people as they went up to the temple for worship.
Sclater, in The Public Worship of God, discussing opening hymns of
adoration, says: “There is none better than that grand old Puritan
anthem, the 100th Psalm, set to Louis Bourgeois’ noble tune,” and
adds that “those who are in perplexity to find hymns which precisely
fit into various parts of the service might do a great deal worse than
take a look at the Scottish Metrical Psalms. They will find them
peculiarly rich in the noblest and simplest form of opening
adoration.”
In verse 4 the printer has omitted the question mark (?) after the
word “why,” in the early editions of the Hymnary.
William Kethe, to whom this version is ascribed, was one of the
exiles with John Knox in Geneva during the persecutions of Mary,

384
Queen of the Scots. Little is known of him but his name has been
immortalized by this justly renowned paraphrase of Psalm 100.
MUSIC. OLD HUNDREDTH is the most famous of all Psalm tunes. It was
adapted from a secular source by L. Bourgeois for Psalm 134 in the
Genevan Psalter of 1551. In later collections—the Genevan
Fourscore and Seven Psalms of David, and John Day’s Whole Book
of Psalms, both published in 1561—the tune was attached to Kethe’s
version of Psalm 100 and has remained associated with this
Psalm ever since. The tune is one of 46 known as “Proper” or
“Church” tunes which are distinguished by the adjective “Old”
prefixed to the number of the psalm to which they were attached. A
later form of the melody, introduced about the middle of the 18th
century, is widely used with the “Doxology” (No. 618).
For comments on Louis Bourgeois see Hymn 34.
595. Thou shalt arise, and mercy yet
Psalm CII
Psalm 102:13-22. The Everlasting God.
One of the Penitential Psalms. (See under Hymn 589.)
Zion is in ruins and her people in exile, but God, who is
unchangeable, will yet fulfill His promises to His people and make
Jerusalem the center of a world-wide worship.
MUSIC. DUKE STREET. For comments on this tune see Hymn 341.
596. O thou my soul bless God the Lord
Psalm CIII

385
Psalm 103:1-5. The Goodness of God.
The psalm sets forth with exquisite beauty and tenderness the
enduring goodness and mercy of God. It is a song of thanksgiving to
God for his many benefits and blessings.
It was the custom in Scotland to sing the opening verses of this
psalm as a song of thanksgiving and praise after the communicants
had received the bread and wine of the Lord’s Supper. The people
poured evangelical content into the words, thinking as they sang, of
the great redemption through Jesus Christ: “who doth redeem thy
life, etc.”
MUSIC. ST. PAUL. The origin of this tune is unknown. It appeared first
in A Collection of Twenty Church Tunes, 1749, published by James
Chalmers, c. 1700-64, Aberdeen, Scotland, who was printer to the
Town Council and publisher of The Aberdeen Journal. Only one copy
of this small book is known to survive.
597. I love the Lord, because my voice
Psalm CXVI
Psalm 116:1-7. Votive Song of the Worshipper.
A Song of Thanksgiving to God for favors received and an expression
of triumphant faith in the Helper of the poor and needy.
MUSIC. ST. ANDREW. For comments on this tune see Hymn 578.
598. Unto the hills around do I lift up

Psalm CXXI
John Campbell, 1845-1914
Psalm 121. The Guardian God.
A splendid picture of the fatherly goodness of God and His watchful
Providence over His people.
The version is by John Campbell, Duke of Argyll, who married
Princess Louise, the daughter of Queen Victoria. At one time he was
the Governor-General of Canada and Commander-in-Chief of Prince
Edward Island. He was keeper of the seal of Scotland. Though
engaged in many and varied activities, he was an earnest Christian
and found pleasure in the study of the Psalms and in making them
available for use in Christian worship.
MUSIC. SANDON. For comments on this tune see Hymn 163.
599. I joyed when to the house of God
Psalm CXXII
Psalm 122. A Prayer for Jerusalem.
A song of the pilgrims who, having arrived at the gates of Jerusalem,
are filled with admiration for the Holy City. They are moved at its
beauty and strength, recall its past stories, and pray for its peace
and welfare.
In the church of Scotland it has been the traditional practice to sing
verses 3, 4, and 5 of this hymn immediately before the Benediction
which closes the General Assembly. Sung to the stately tune of “St.
Paul,” it leaves an indelible impression on the mind.
MUSIC. ST. PAUL. For comments on this tune see Hymn 596.

387
600. O Lord, Thou art my God and King
Psalm CXLV
Psalm 145:1-7. A Festal Anthem.
A praise song celebrating the greatness and goodness of God as
manifested in all creation. The praise of God and of His marvelous
works shall go on forever. The psalm has been called the Te Deum of
the Old Testament and this version is worthy of its original.
MUSIC. DUKE STREET. For comments on this tune see Hymn 341.

BOOK VI
Responses
601. Holy, holy, holy, Lord God of hosts
Known as the Ter Sanctus or Trisagion. It is an anonymous 2d
century reproduction of a Jewish synagogue “Doxology,” based on
Isaiah 6:3:
And one cried unto another, and said, Holy, holy, holy is the Lord
of hosts: the whole earth is full of the glory of God.
It is intended to be sung at the beginning of a worship service.
MUSIC. SANCTUS. The composer of the tune, Alexander Samuel
Cooper, was born in London in 1835. The date of his death is not
known. He was an organist and composer of anthems, chants, and
hymn tunes, and edited The Parochial Psalter and The Parochial
Chant Book, both of which have passed through numerous editions.
602. Holy, holy, holy. Lord God of hosts
For comments on the words see No. 601.
MUSIC. SANCTUS. No information has been found concerning W. A. C.
Cruickshank, composer of the tune.

388
603. The Lord is In His holy temple
Habakkuk 2:20
An “Opening Response” or “Invocation Sentence” widely used to
introduce services of worship. The words are taken from Habakkuk
2:20.
QUAM DILECTA. For comments on George F. Root, the composer of this
tune, see Hymn 418.
604. Hear our prayer, O Lord
A response to be sung by choir or congregation or both after public
prayer.
George Whelpton, 1847-1930, composer of the tune, was born at
Redbourne, England, but came to America with his parents when he
was a child of four years. He studied music under H. R. Palmer and
with a private teacher in Boston. He became a well-known choir
director in Buffalo and served as editor of various publications. He
died suddenly at Oxford, Ohio.
605. Thy word have I hid in my heart
A response suitable for use in connection with the reading of the
Scriptures. The words are taken from Psalms 119:11, 12.
No biographical information regarding the composer, E. D. Beale, has
been ascertained.

389
606. Gloria Patri
An ancient canticle which is used in the service to give a trinitarian
form to Old Testament unitarianism.
The first part, “Glory to the Father, and to the Son, and to the Holy
Ghost,” was used very early in the apostolic era of the church, as the
common doxology. The second part, “As it was in the beginning, is
now, and ever shall be, world without end,” was added by the
Western Church during the second and third centuries when the
Arian controversy raised the question as to whether the God of the
Old Testament is the same as the God manifested in Christ in the
New Testament. The answer, incorporated in the song, was an
affirmative. It was always sung after the Psalms to give them a New
Testament or Trinitarian ending. This is still the chief use of the
Gloria Patri, though it is attached sometimes to some other part of
the service. Concerning this point, Dr. Henry Sloan Coffin says: “In
view of the origin of the Gloria Patri and its long historical
association with the Psalms, it is vandalism to tear it from its proper
context, and attach it to something else in the service.” (The Public
Worship of God, Westminster Press, p. 101).
MUSIC. For comments on Henry Greatorex see Hymn 230.
607. Gloria Patri
For comments on the words see No. 606.
MUSIC. The tune was composed by Charles Meineke, 1782-1850, a
German pianist and organist who came to America in 1810. For a
time he was organist at St. Paul’s Church, Baltimore.

608. Let the words of my mouth
From Psalm 19:14.
Prayer, “uttered or unexpressed,” is a spiritual sacrifice. The sentence
is used in the Jewish liturgy at the close of silent worship. If sung in
a quiet mood, the response is suitable for use by soloist, choir, or
congregation, before or after pastoral prayer of the worship service.
MUSIC. The music was composed by Adolph Baumbach, 1830-80,
teacher of piano and organ and composer of instrumental and choir
music. Baumbach was born in Germany about 1830, came to
America in 1855, and lived in Boston and Chicago.
609. Father, O hear us
Anonymous.
Suitable for use as a response after prayer, or before a prayer of
special petition, as in the case of Elijah in I Kings 18:37: “hear me, O
Lord, hear me, that this people may know that thou art the Lord
God.”
MUSIC. The tune is attributed to Handel but the work from which it
is taken has not been identified.
For comments on George Frederick Handel see Hymn 73.
THE LORD’S PRAYER
610. Our Father, who art in heaven

390
The Lord’s Prayer, as found in Matthew 6:9-13.
The prayer which Christ taught the disciples is in its
comprehensiveness a pattern of prayer and may well be used in the
prayers of the church.
MUSIC. The musical setting is from a Gregorian Chant. In singing it,
the following general directions for chanting may be found useful:
1. Chants consist of two distinct divisions, one portion is recited, the
other portion is sung.
2. The words from the beginning of each line up to the accented
word, which is printed in italics, are called the Recitation, and should
be sung smoothly, without undue haste, and observing stops (,) as
in good reading. The Recitation may be of any length. The note on
which it is sung is called the Reciting note.
3. On reaching the accented word and beginning with it, sing in
strict time. If there is no syllable after that which is accented, as, for
example, in “Thy Kingdom come,” the accented syllable is held for
the time value of one whole measure.
OFFERTORIES
611. Bless Thou the gifts our hands have
brought
Samuel Longfellow, 1819-92
An offertory hymn to be sung by the choir or congregation or both.
For comments on the author, Samuel Longfellow, see Hymn 28.

Concerning the place of the collection in the worship service, Henry
Sloan Coffin says in his excellent book on public worship:
Whether the collection be made in the middle of the service or
near its conclusion, it should be an act of worship. The gifts of the
people should be carried up to the holy table, and received and
placed upon it by the minister. While they are brought up, the
congregation may stand and sing a dedication, “All things come of
Thee, O Lord, and of thine own have we given Thee,” or a similar
sentence. This may be varied by using Ken’s familiar doxology, or
a verse from an appropriate hymn, such as Bishop How’s “We give
Thee but Thine own.” When the Offering is for a cause—missions
or a hospital or the Bible Society—a stanza from a hymn which fits
the purpose may be selected for use as the dedication and be
printed on the order of worship in the calendar. A minister may
use a prayer in the act of dedication, but it is difficult to find
variety in its expression, and the prayer should usually be
comprised in a short sentence. Congregations are helped to realize
that in this act they are the offerers if they join the choir in singing
the dedication. (The Public Worship of God, Westminster Press,
1946.) Quoted by permission.
CANONBURY. For comments on this tune see Hymn 296.
612. All things come of Thee, O Lord
From 1 Chron. 29:14.
This is one of the mostly widely used offertory responses, usually
sung by a congregation during the consecration of the offering.
The setting of the words is significant in its conception of the spirit
of sacrifice and worship. David was assembling the material with
which Solomon might build the temple. The people and leaders

391
brought their gifts, all voluntarily, with no mention of a tithe or
temple tax. Gratitude for what God had done for them stirred their
generosity and they counted it a privilege to give back to God what
came to them from His hand.
MUSIC. The tune is an arrangement from Beethoven. The work from
which it comes has not been identified.
For comments on Ludwig van Beethoven see Hymn 10.
BENEDICTIONS
613. May the grace of Christ our Savior
John Newton, 1725-1807
A metrical version of the apostolic benediction in II Cor. 13:14: “The
grace of the Lord Jesus Christ, and the love of God, and the
communion of the Holy Spirit, be with you all.” The hymn has been
translated into several languages. For more than 100 years the
weekly meeting of the Presbyterian ministers in New York City closed
with the singing of these words.
MUSIC. DORRNANCE first appeared in The Choral, 1845, by Isaac B.
Woodbury and Benj. F. Baker.
For comments on the composer, Isaac B. Woodbury, see Hymn 261.
614. The Lord bless you and keep you
From the Authorized Version of the Aaronic blessing in Numbers
6:24-26, with order of verses 25 and 26 reversed.

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