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2-1

2-2
2-26
Three common ways that fraudulent financial reporting can be perpetrated include:
Manipulation, falsification or alteration of accounting records or supporting documents
Misrepresentation or omission of events, transactions, or other significant information
Intentional misapplication of accounting principles
Common types of fraudulent financial reporting include:
Improper revenue recognition
Improper deferral of costs and expenses
Improper asset valuation
Concealed liabilities
Misrepresentations or omissions in financial statement footnotes of MD&A
2-27
The reporter’s statement makes sense. Asset misappropriations are much easier to accomplish in
small organizations that don’t have sophisticated systems of internal control. Fraudulent financial
reporting is more likely to occur in large organizations because management often has ownership
of or rights to vast amounts of the company’s stock. As the stock price goes up, management’s
worth also increases. However, the reporter may have the mistaken sense that financial fraud
only occurs rarely in smaller businesses. That is not the case. Many smaller organizations are
also motivated to misstate their financial statements in order to (a) prop up the value of the
organization for potential sale, (b) obtain continuing financing from a bank or other financial
institution, or (c) to present a picture of an organization that is healthy when it may be
susceptible to not remaining a going concern. Finally, smaller organizations may conduct a fraud
of a different sort, i.e., misstating earnings by understating revenue or masking owner
distributions as expenses. This is often done to minimize taxes. It would also be a mistake to
think that asset misappropriations do not happen in larger organizations. Whenever controls are
weak, there is an opportunity for asset misappropriation. When the opportunity is coupled with
motivation and a belief that the fraud could be covered up, some of those opportunities will
result in asset misappropriation.
2-28
a. A Ponzi scheme occurs when the deposits of current investors are used to pay returns on
the deposits of previous investors; no real investment is happening.
b. The key elements of the Bernie Madoff fraud include:
Fabricated “gains” of almost $65 billion
Defrauded thousands of investors
Took advantage of his high profile investment leader status to establish trust in his
victims

2-3
Accomplished the scheme by keeping all the fraudulent transactions off the real financial
statements of the company
Employed a CPA who conducted a sham audit
Led to the PCAOB now having oversight of the audits of SEC-registered brokers and
dealers
c. The Bernie Madoff fraud is primarily a case of asset misappropriation. However, it is
important to note that asset misappropriation then led Madoff to commit fraudulent financial
reporting to hide the asset misappropriation.
2-29
a. Management perpetrated the fraud by filling inside containers with water in the larger
containers filled with oil. Further, they transferred the oil from tank to tank in the order in which
they knew the auditors would proceed through the location.
b. The goal was to overstate inventory assets, thereby understanding cost of goods sold and
overstating income.
c. The Great Salad Oil Swindle is primarily a case of fraudulent financial reporting.
2-30
Incentives relate to the rationale for the fraud, e.g., need for money, desire to enhance stock
price. Opportunities relate to the ability of the fraudster to actually accomplish the fraud, e.g.,
through weak internal controls. Rationalization is the psychological process of justifying the
fraud.
2-31
Common incentives for fraudulent financial reporting include:
Management compensation schemes
Other financial pressures for either improved earnings or an improved balance sheet
Debt covenants
Pending retirement or stock option expirations
Personal wealth tied to either financial results or survival of the company
Greed—for example, the backdating of stock options was performed by individuals who
already had millions of dollars of wealth through stock
2-32
Factors, or red flags, that would be strong indicators of opportunity to commit fraud include:
inadequate segregation of duties
opportunities for management override
absence of monitoring controls
complex organizational structure

2-4
unauthorized access to physical assets
inadequate reconciliations of key accounts, especially bank accounts
access to cash that it not supervised or reconciled by someone else
2-33
The ability to rationalize is important. Unless fraudsters are outright criminals, they will often be
able to come up with an excuse for their behavior. “Accounting rules don’t specifically disallow
it” or “the company owes me” are potential rationales. Other common rationalizations include:
Unfair financial treatment (perceived) in relationship to other company employees
“It is only temporary”, or “it’s a loan from the company”
“I deserve it”
“The company is so big they won’t miss it”
“ The company is unethical”
“The company comes by its profits in a way that exploits people”.
2-34
a. incentive
b. incentive
c. opportunity
d. incentive
e. rationalization
f. opportunity
2-35
Refer to Exhibit 2.3 for brief descriptions.
a. Enron: fraudulent financial reporting
b. WorldCom: fraudulent financial reporting
c. Parmalat: fraudulent financial reporting
d. HealthSouth: fraudulent financial reporting
e. Dell: fraudulent financial reporting
f. Koss Corporation: asset misappropriation
g. Olympus: fraudulent financial reporting
h. Longtop Financial Technologies: fraudulent financial reporting

2-5
i. Peregrine Financial Group: asset misappropriation
j. Sino-Forest Corporation: fraudulent financial reporting
k. Diamond Foods, Inc.: fraudulent financial reporting
2-36
a. Professional skepticism is an attitude that includes a questioning mind and a critical
assessment of audit evidence; requires an ongoing questioning of whether the information and
audit evidence obtained suggests that a material misstatement due to fraud may exist.
b. Professional skepticism is helpful in detecting fraud because without it the external
auditor will be easily convinced of alternative explanations to the fraud that management will
provide to conceal the fraud.
c. The key behaviors necessary to successfully exercise professional skepticism include
validating information through probing questions, critically assessing evidence, and paying
attention to inconsistencies.
d. It is difficult to exercise professional skepticism in practice for a variety of reasons
including, the nature tendency to trust people (especially client personnel with whom you have
worked), lack of repeated exposure to fraud, many repeated exposures to situations that do NOT
involve fraud.
e. Personal characteristics and behaviors that might make you skeptical about an individual
include some of the following:
Providing inaccurate or conflicting evidence
Interacting in a difficult or unhelpful manner
Acting in an untrustworthy fashion
Engaging in conspicuous consumption of material possessions beyond the level to which
their salary would normally make that lifestyle possible.
Publicly available evidence exists that might help you assess whether an individual warrants
increased skepticism. Information can include: tax liens, credit scores, and legal filings.
2-37
a. If a company has good products, it would be expected that it should have comparable
profitability with other industry participants. The fact that it does not have that profitability,
coupled with a weakness in internal controls over disbursements, should lead the auditor to
embrace the idea that there is an opportunity for a disbursements fraud and that such a fraud
could be hurting the reported profitability of the company.

2-6
b. The company is doing better than its competitors and it appears to have achieved these
better results through cost control. While cost control might be a valid explanation, the auditor
should consider other potential explanations such as inappropriately capitalizing expenses,
inappropriately recognizing revenue, etc.
c. The company would appear to be using ‘window dressing’ in order to bypass debt
covenants. It is doing so by sharply discounting current sales. These actions are not necessarily
fraudulent, but they may be created to portray a misleading picture of the current economic
health of the organization.
d. This brief description mirrors that of the Koss case where the CFO was very intimidating,
not a CPA, and possessed limited accounting experience. The company did not increase profit
during her tenure. The external auditor should consider these factors to suggest a heightened risk
of fraud.
2-38
Some of the key findings of the COSO study included:
The amount and incidence of fraud remains high.
The median size of company perpetrating the fraud rose tenfold to $100 million during
the 1998-2007 time period.
There was heavy involvement in the fraud by the CEO and/or CFO.
The most common fraud involved revenue recognition.
Many of the fraud companies changed auditors.
The majority of the frauds took place at companies that were listed on the Over-The-
Counter (OTC) market rather than those listed on the NYSE or NASDAQ.
2-39
a. The various failures and environmental characteristics during the time of the Enron fraud
include:
Weak management accountability.
Weak corporate governance.
Accounting became more rule-oriented and complex.
The financial analyst community was unduly influenced by management pressure.
Bankers were unduly influenced by management pressure.
Arthur Andersen was unduly influenced by management pressure, especially since
consulting revenues at Enron were very high.
b. In terms of the fraud triangle,
Incentives: management was very concerned about managing stock prices through
keeping debt off the balance sheet; the underlying business model of the company was
not working; the company had strayed too far away from its “utility” roots and employees

2-7
were taking significant risks in the financial markets that did not yield expected profits,
thereby creating strong incentives for top management to conduct the fraud.
Opportunity: corporate governance and external auditor accountability were lacking.
Rationalization: although not discussed in the text specifically, there have been
speculations in the press that management thought they were smarter than everyone else
and that they were very confident that they could get away with the fraud. It is difficult to
know the internal rationalizations of top management.
2-40
Auditing standards historically have reflected a belief that it is not reasonable for auditors to
detect cleverly implemented frauds. However, it is increasingly clear that the general public, as
reflected in the orientation of the PCAOB, expects that auditors have a responsibility to detect
and report on material frauds. Professional auditing standards do require the auditor to plan and
perform an audit that will detect material misstatements resulting from fraud. As part of that
requirement, auditors will begin an audit with a brainstorming session that focuses on how and
where fraud could occur within the organization. Auditors also need to communicate with the
audit committee and management about the risks of fraud and how they are addressed. The
auditor should then plan the audit to be responsive to an organization’s susceptibility to fraud.
2-41
The three ways in which individuals involved in the financial reporting process, including the
external auditor, can mitigate the risk of fraudulent financial reporting include:
Acknowledging that there needs to exist a strong, highly ethical tone at the top of an
organization that permeates the corporate culture, including an effective fraud risk
management program.
Continually exercising professional skepticism, a questioning mindset that strengthens
professional objectivity, in evaluating and/or preparing financial reports.
Remember that strong communication among those involved in the financial reporting
process is critical.
Will these actions be effective? This should promote a lively debate among students if this
question is discussed in class. Some will argue that frauds happen no matter what, so these types
of actions will be futile. Others will be more optimistic, arguing that these actions, if consistently
applied, could help to mitigate fraud risk.
2-42
a. The financial literacy, integrity, and reputation of Board members enhance credibility of
the regulation and oversight of the auditing profession. Inspections by the PCAOB act as a
highly visible enforcement mechanism, hopefully leading to higher quality audits. Further,

2-8
information that is learned through the inspection process can be used as a basis for modifying
and enhancing auditing standards.
b. These sections improve auditor independence by separating consulting and auditing by
the same audit firm. The partner rotation requirement ensures that a “fresh set of eyes” will be
responsible for oversight on the engagement.
c. The “cooling off” period helps to avoid conflicts of interest between top members of the
engagement team and the client. By requiring a cooling off period, an auditor will not be unduly
influenced (or appear to be unduly influenced) by the possibility of high-level employment with
the client.
d. Audit committees clearly serve the role of the “client” of the auditor. They act as
surrogates for the shareholders who are the actual audit client. They act as the liaison between
management and the external auditor. By being independent, they gain credibility and ensure that
the external auditor can rely on them to perform their governance role. By requiring that audit
committees can hire their own attorneys and by ensuring that they have adequate monetary
resources, the external auditor has confidence that they will act as truly independent monitors of
management.
e. The certification requirements help address the risk of fraud by forcing the CEO and CFO
to take internal controls and high quality financial reporting seriously. By forcing them to sign,
they will likely require individuals below them to provide assurance that those departments or
organizational units are each committed to internal controls and high quality financial reporting
as well. Of course, a signature is just a signature! So, the likelihood that a CFO who is
committing fraud will certify falsely is probably 100%. Thus, this mechanism is not without
practical flaws.
f. It addresses off-balance sheet transactions and special purpose entities, which were the
main mechanisms used to conduct the Enron fraud.
g. A strong internal control system is critical to preventing fraud. These sections of
Sarbanes-Oxley Act mandate the disclosure of weak internal controls, thereby providing a strong
motivation to managers to ensure that controls are effective. By requiring external auditor
assurance on management’s assessment, financial statement users can believe in management’s
assertions about controls.
h. One member of the audit committee needs to be a financial expert to ensure that there is
the knowledge necessary on the audit committee to critically evaluate management’s financial
reporting and internal control choices. Without that knowledge, the committee may be unduly
influenced by management’s preferences.
i. It imposes strict penalties for destroying documents, which was an element in the
downfall of Andersen.

2-9
2-43
No, nonpublic organizations are not required to abide by the Sarbanes-Oxley Act. However,
many organizations view these requirements as “best practice” and so nonpublic organizations
sometimes adhere to certain requirements of the Sarbanes-Oxley Act voluntarily.
2-44
The major parties involved in corporate governance, and their role/activities are as follows:
Party Overview of Responsibilities
Stockholders Broad Role: Provide effective oversight through election of board
members, through approval of major initiatives (such as buying or
selling stock), and through annual reports on management
compensation from the board
Board of
Directors
Broad Role: The major representatives of stockholders;
they ensure that the organization is run according to the
organization's charter and that there is proper accountability.
Specific activities include:
• Selecting management
• Reviewing management performance and determining
compensation
• Declaring dividends
• Approving major changes, such as mergers
• Approving corporate strategy
• Overseeing accountability activities
Management Broad Role: Manage the organization effectively; provide accurate
and timely accountability to shareholders and other
stakeholders
• Formulating strategy and risk management
• Implementing effective internal controls
• Developing financial and other reports to meet public,
stakeholder, and regulatory requirements
• Managing and reviewing operations
• Implementing an effective ethical environment
Audit
Committees of
the Board of
Directors
Broad Role: Provide oversight of the internal and external audit
function and over the process of preparing the annual financial
statements and public reports on internal control
• Selecting the external audit firm
• Approving any nonaudit work performed by the audit firm
• Selecting and/or approving the appointment of the Chief
Audit Executive (Internal Auditor)
• Reviewing and approving the scope and budget of the
internal audit function

2-10
Regulatory
Organizations:
SEC, AICPA,
FASB, PCAOB,
IAASB
• Discussing audit findings with internal and external auditors,
and advising the board (and management) on specific actions that
should be taken
Broad Role: Set accounting and auditing standards dictating
underlying financial reporting and auditing concepts; set the
expectations of audit quality and accounting quality
• Establishing accounting principles
• Establishing auditing standards
• Interpreting previously issued standards
• Enforcing adherence to relevant standards and rules for
public companies and their auditors
2-45
These principles include:
• The board's fundamental objective should be to build long-term sustainable growth in
shareholder value for the corporation.
• Successful corporate governance depends upon successful management of the company, as
management has the primary responsibility for creating a culture of performance with
integrity and ethical behavior.
• Effective corporate governance should be integrated with the company's business strategy and
not viewed as simply a compliance obligation.
• Transparency is a critical element of effective corporate governance, and companies should
make regular efforts to ensure that they have sound disclosure policies and practices.
• Independence and objectivity are necessary attributes of board members; however, companies
must also strike the right balance in the appointment of independent and non-independent
directors to ensure an appropriate range and mix of expertise, diversity, and knowledge on the
board.
2-46
a. Independent directors are more likely to stand up to management and report fraud than
those directors that are not independent.
b. Holding meetings without management present enables a frank and open discussion,
including enabling board members with concerns about potential fraud or weak management to
alert other board members to express those concerns.
c. By having a nominating/corporate governance committee composed of independent
directors, the organization is more likely to attract high quality board members that are not
unduly influenced by management. And by having a corporate governance committee, this
important element of control achieves prominence in the organization and acts as a deterrent to
fraud.

2-11
d. Having a written charter and an annual performance evaluation ensures that the
committee responsibilities are appropriate, and that the responsibilities are actually accomplished
(or shareholders are alerted if they are not accomplished). Accomplishing such activities acts as a
deterrent to fraud.
e. By having an independent compensation committee, top management will be less able to
inappropriately influence compensation decisions for themselves.
f. Having a written charter and an annual performance evaluation ensures that the
deterrent to fraud.
g. This requirement ensures an adequate size and independence of the audit committee,
which acts to strengthen governance and deter fraud.
h. Having a written charter and an annual performance evaluation ensures that the
deterrent to fraud.
i. These requirements encourage a high quality set of corporate governance behaviors,
which taken together act as a deterrent to fraud.
j. By making the ethics issue a prominent disclosure, it encourages management and other
individuals within the organization to take it more seriously. It acts to encourage a high quality
“tone at the top”.
k. By requiring this disclosure, users of the financial statements can evaluate for themselves
whether the foreign companies’ governance is adequate, or gain an appreciation for governance
differences. This knowledge encourages companies to adopt corporate governance mechanisms
that they otherwise may not, thereby affecting the control environment and the opportunity for
fraud. It also helps users know where deficiencies may exist, making them more skeptical.
l. It attempts to ensure that the top-level executives place the appropriate importance on
corporate governance and that they would be required to disclose if their company is not
compliant, which would alert users to heightened fraud risk.
m. An internal audit function is important to the control environment. Having that oversight
internally improves internal control, thereby deterring fraud.
2-47
a. This requirement forces audit committees to take internal controls seriously, and to
consider any potential independence impairments for the external auditor. Both internal controls
and high quality external auditing are critical for the prevention and/or detection of fraud.

2-12
b. This requires the audit committee to be engaged and informed about financial accounting
at the company; being engaged and informed enhances the ability of the audit committee to
detect fraud.
c. Analyst interactions and the pressure to meet their expectations provide incentives for
fraud. By requiring that the audit committee discuss the earnings release process, audit
committees have more control over what and how management engages with analysts, and that
control should assist in deterring fraud.
d. Understanding risk assessment and risk management should alert the audit committee to
weaknesses therein, thereby encouraging positive change, which should thereby deter fraud.
e. Meeting separately with these groups encourages frank conversations about concerns,
and such communication is helpful to deterring or detecting fraud.
f. By understanding the nature of any problems that the external auditor is having with
management, the audit committee gets a good sense of potential management aggressiveness,
and the sources of disagreement between the auditor and management. In addition, this
requirement gives the external auditor someone to turn to in reporting fraud on the part of
management.
g. By setting hiring policies regarding employees of the external audit firm, the audit
committee can ensure that management is not exerting undue influence over the members of the
audit team by possibly promising them employment at the company.
h. By reporting regularly to the board of directors, the audit committee is put in a position of
power in the organization, thereby giving them the clout necessary to oversee management and
deter fraud.
2-48
a. The audit committee must be comprised of “outside” independent directors, one of whom
must be a financial expert. The audit committee now has the authority to hire and fire the
external auditor, and will therefore serve as the auditor’s primary contact, especially for
accounting and audit related issues. In addition, at many organizations the audit committee sets
the scope for and hires internal auditors. They would also review the work of both internal and
external auditors.
b. The audit committee certainly takes on much more responsibility with the new
regulation. They will now be much more informed about the audit function and financial
reporting processes within their company. The auditor must report all significant problems to the
audit committee. For auditors, the reporting relationship should reinforce the need to keep the
third-party users in mind in dealing with reporting choices.

2-13
c. The audit committee is basically in a position of mediator, but not problem solver. One
member must be a financial expert, but all members must be well versed in the field. This
financial knowledge can help the audit committee to understand the disagreement. Ultimately,
the company would like to receive an unqualified audit opinion. If the external auditor believes a
certain accounting treatment to be wrong, they do not have to give an unqualified opinion. The
audit committee’s responsibility is to assist in resolution of the dispute so that financial reporting
is accurate. Skills of audit committee members that would assist in this type of situation include
interpersonal skills, negotiation skills, and communication skills.
2-49
Factors Explain Your Reasoning and the Implications of Poor
Governance
a. The company is in the
financial services sector and has
a large number of consumer
loans, including mortgages,
outstanding.
This is not necessarily poor governance. However, the auditor
needs to determine the amount of risk that is inherent in the
current loan portfolio and whether the risk could have been
managed through better risk management by the organization.
The lack of good risk management by the organization
increases the risk that the financial statements will be misstated
because of the difficulty of estimating the allowance for loan
losses.
b. The CEO’s and CFO’s
compensation is based on three
components: (a) base salary, (b)
bonus based on growth in assets
and profits, and (c) significant
stock options.
This is a rather common compensation package and, by itself, is
not necessarily poor corporate governance. However, in
combination with other things, the use of ‘significant stock
options’ may create an incentive for management to potentially
manage reported earnings in order to boost the price of the
company’s stock. The auditor can determine if it is poor
corporate governance by determining the extent that other
safeguards are in place to protect the company.
c. The audit committee meets
semi-annually. It is chaired by a
retired CFO who knows the
company well because she had
served as the CFO of a division
of the firm before retirement. The
other two members are local
community members – one is the
President of the Chamber of
Commerce and the other is a
retired executive from a
successful local manufacturing
firm.
This is a strong indicator of poor corporate governance. If the
audit committee meets only twice a year, it is unlikely that it is
devoting appropriate amounts of time to its oversight function,
including reports from both internal and external audit.
There is another problem in that the chair of the audit
committee was previously employed by the company and
would not meet the definition of an independent director.
Finally, the other two audit committee members may not have
adequate financial experience.
This is an example of poor governance because (1) it signals
that the organization has not made a commitment to

Factors Explain Your Reasoning and the Implications of Poor
Governance
independent oversight by the audit committee, (2) the lack of
financial expertise means that the auditor does not have
someone independent that they can discuss controversial
accounting or audit issues that arise during the course of the
audit. If there is a disagreement with management, the audit
committee does not have the expertise to make independent
judgments on whether the auditor or management has the
appropriate view of the accounting or audit issues.
d. The company has an internal
auditor who reports directly to
the CFO, and makes an annual
report to the audit committee.
The good news is that the organization has an internal audit
function. However, the reporting relationship is not ideal.
Further, the bad news is that a staff of one isn’t necessarily as
large or as diverse as it needs to be to cover the major risks of
the organization.
e. The CEO is a dominating
personality – not unusual in this
environment. He has been on the
job for 6 months and has decreed
that he is streamlining the
organization to reduce costs and
centralize authority (most of it in
him).
A dominant CEO is not especially unusual, but the
centralization of power in the CEO is a risk that many aspects
of governance, as well as internal control could be overridden.
The centralization of power in the CEO is a risk that many
aspects of governance, as well as internal control could be
overridden, which of course increases the risk of fraud and the
risk faced by the external auditor.
f. The Company has a loan
committee. It meets quarterly to
approve, on an ex-post basis all
loans that are over $300 million
(top 5% for this institution).
There are a couple of elements in this statement that yield great
risk to the audit and to the organization, and that are indicative
of poor governance. First, the loan committee only meets
quarterly. Economic conditions change more rapidly than once
a quarter, and thus the review is not timely. Second, the only
loans reviewed are (a) large loans that (b) have already been
made. Thus, the loan committee does not act as a control or a
check on management or the organization. The risk is that
many more loans than would be expected could be delinquent,
and need to be written down.
g. The previous auditor has
resigned because of a dispute
regarding the accounting
treatment and fair value
assessment of some of the loans.
This is a very high risk indicator that is indicative of poor
governance. The auditor would look extremely bad if the
previous auditor resigned over a valuation issue and the new
auditor failed to adequately address the same issue. Second, this
is a risk factor because the organization shows that it is willing
to get rid of auditors with whom they do not agree. This is a
problem of auditor independence and coincides with the above
identification of the weakness of the audit committee.
2-14

2-15
Fraud Focus: Contemporary and Historical Cases
2-50
a. Management at Koss may have placed a high level of trust in Sachdeva because they
knew her for a long period of time and she did not exhibit behaviors that caused concern.
Further, management at the company was reportedly quite relaxed in its approach to monitoring
and control. These behaviors led to a lack of professional skepticism on the part of management.
b. Grant Thornton was obligated to uncover the fraud in the sense that they ignored red
flags (weakening financial condition, poor internal control and monitoring) that should have
alerted them to problems in the company. Grant Thornton experienced an audit failure because
they issued unqualified audit opinions on materially misstated financial statements. It appears
that they may not have employed an appropriate level of professional skepticism.
c. Sachdeva’s lavish lifestyle should have raised suspicions because her level of
conspicuous consumption far exceeded her apparent ability to pay given her relatively modest
salary. However, her lifestyle may have been explained away or ignored because of her
husband’s prominent medical practice. People likely assumed that her lifestyle was none of their
business and that she simply used her family’s joint money to fund her lavish purchases. Even
when confronted with a known fraud, individuals that know a fraudster often have difficulty
believing that it is true – denial is a common factor even in the face of seemingly obvious signs
of fraud.
d. Management and the audit committee should have been skeptical of Sachdeva because of
the weak internal controls in place, coupled with deteriorating financial conditions at the
company. The auditors should have been more skeptical of her explanations for the financial
condition of the company. The auditors should have collected more audit evidence to better
understand the increase in cost of goods sold. The auditors should have realized that there was a
risk of fraud given the lack of monitoring and the high level access to corporate bank accounts
that Sachdeva had.
e. The audit committee plays an important oversight role in any organization. The benefit of
the audit committee should be that they are independent from the daily operations of the
organization, and should therefore be in a position to more critically evaluate the personalities
and behaviors of senior management, including the CFO in this particular case. Further, audit
committees of public companies are required to have at least one financial expert, and it is the
obligation of that individual to consider and initiate investigation of anomalies in the financial
statements. Clearly this oversight did not occur in the case of Koss.
f. Whenever an organization uses corporate credit cards, there should be controls over their
use. Most typically, such controls involve review and approval of payment by a senior official. In
Sachdeva’s case, senior management allowed her to use the credit cards without review, and she
was the individual in charge of making payments on the cards. Thus, basic controls involving
review and segregation of duties were not used at Koss.

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Cŏsh, Your father.
Cuttóso? Have you a father?
Okásu, & A mother.
Witchwhaw
Nókace, níchwhaw, My mother.
Wússese, An Unckle.
Nissesê, My Unckle.
Papoòs, A childe.
Nippápoos, & My childe.
Nummúckiese,
Nummuckquâchucks, My sonne.
Nittaûnis, My daughter.
Non ânese, A sucking child.
Muckquachuckquêmese, A little boy.
Squasese, A little girle.
Weémat, A brother.
They hold the band of brother-hood so deare, that when one had
committed a murther and fled, they executed his brother; and ’tis
common for a brother to pay the debt of a brother deceased.
Neémat, My brother.
Wéticks, & A sister.
Weésummis,
Wematíttuock, They are brothers.
Cutchashematitín? How many brothers have you?
Natóncks, My cousin.
Kattòncks, Your cousin.
Watòncks, A cousin.
Nullóquasso, My ward or pupill.
Wattonksíttuock, They are cousins.
Kíhtuckquaw, A virgin marriageable.

Their Virgins are distinguished by a bashful falling downe of their
haire over their eyes.
Towiùwock, Fatherlesse children.
There are no beggars amongst them, nor fatherlesse children
unprovided for.
Tackqíuwock, Twins.
Their affections, especially to their children, are very strong; so
that I have knowne a Father take so grievously the losse of his
childe, that he hath cut and stob’d himselfe with griefe and rage.
This extreme affection, together with want of learning, makes
their children sawcie, bold and undutifull.
I once came into a house and requested some water to drinke;
the father bid his sonne (of some 8 yeeres of age) to fetch some
water: the boy refused, and would not stir; I told the father that I
would correct my child, if he should so disobey me, &c. Upon this
the father took up a sticke, the boy another, and flew at his father:
upon my perswasion, the poor father made him smart a little, threw
downe his stick, and run for water and the father confessed the
benefit of correction, and the evil of their too indulgent affections.
From their Relations.—Observation generall.
In the minds of depraved mankinde, are yet to be founde Natures
distinctions, and Natures affections.
More particular:

The Pagans wild confesse the bonds
Of married chastitie:
How vild are Nicolâitans that hold
Of Wives communitie?
How kindly flames of nature burne
In wild humanitie?
Naturall affections who wants, is sure
Far from Christianity.
Best nature’s vaine, he’s blest that’s made
A new and rich partaker
Of divine Nature of his God,
And blest eternall Maker.

CHAP. VI.
Of the Family and Businesse of the House.
Wetu, An House.
Wetuômuck, At home.
Nékick, My house.
Kékick, Your house.
Wékick, At his house.
Nickquénum, I am going;
Which is a solemne word amongst them; and no man will offer
any hinderance to him, who after some absence is going to visit his
Family, and useth this word Nicquénum, (confessing the sweetness
even of these short temporall homes.)
Puttuckakàun, A round house.
Puttuckakàunese, A little round house.
Wetuomémese, A little house;
which their women and maids live apart in, foure, five, or six dayes,
in the time of their monethly sicknesse, which custome in all parts of
the Countrey they strictly observe, and no Male may come into that
house.
Neés quttow, A long house with two fires.
Shwíshcuttow, With three fires.
Abockquósiuash, The mats of the house.
Wuttapuíssuck, The long poles,
which commonly men get and

fix, and then the women cover the house with mats, and line them
with embroydered mats which the women make, and call them
Mannotaúbana, or Hangings, which amongst them make as faire a
show as Hangings with us.
Nòte, or Yòte,
Chíckot, & Fire.
Sqútta
Notáwese & chickautáwese, A little fire.
Púck, Smoke.
Puckíssu, Smokie.
Nippúckis, Smoke troubleth me.
Wuchickapêuck, Burching barke. And
chesnut barke which they
dresse finely, and make a Summer-covering for their houses.
Cuppoquiíttemin,
I will divide house with you, or
dwell with you.
Two Families will live comfortably and lovingly in a little round
house of some fourteen or sixteen foot over, and so more and more
families in proportion.
Núckqusquatch, I am cold.
Núckqusquatchímin,
Potouwássiteuck, Let us make a fire.
Wúdtuckqun, A piece of wood.
Wudtúckquanash Lay on wood.
Ponamâuta,
Pawacómwushesh, Cut some wood.
Maumashinnaunamaûta, Let us make a good fire.
Npaacómwushem, I will cut wood.
Aséneshesh, Fetch some small sticks.
Wònck, & More.

Wònkatack,
Wonckataganash nàus, Fetch some more.
Netashin & Newuchásinea, There is no more.
Wequanántash, A light fire.
Wequanantig, A Candle, or Light.
Wequanantiganash, Candles.
Wékinan, A light fire.
Awâuo? Who is at home?
Mat Awawanúnno, There is no body.
Unháppo Kòsh, Is your father at home?
Túckiu Sáchim, Where is the Sachim?
Mat-apeù, He is not at home.
Peyáu, He is come.
Weche-peyàu hee mat, Your brother is come with him.
Pótawash, Make a fire.
Potâuntash, Blowe the fire.
Peeyâuog, They are come.
Wâme, paúshe, All-some.
Tawhìtch mat peyá yean, Why came, or, come you not.
Mesh noónshem peeyaùn, I could not come.
Mocenanippeéam, I will come by and by.
Aspeyàu, asquam, He is not come yet.
Yò aútant mesh nippeéam, I was here the sunne so high.
And then they point with the hand to the Sunne, by whose highth
they keepe account of the day, and by the Moone and Stars by
night, as wee doe by clocks and dialls, &c.
Wùskont peyâuog, They will come.
Teaqua naúntick ewò, What comes hee for?
Yo áppitch ewò, Let him sit there.
Unhappo kòsh, Is your father at home.

Unnàugh, He is there.
Npépeyup náwwot, I have long been here.
Tawhitch peyáuyean, Why doe you come?
Téaguun kunnaúntamun? What come you for?
Awàun ewò? Who is that?
Nowéchiume, He is my servant.
Wécum, nàus, Call, fetch.
Petiteaûta, Let us goe in.
Noonapummin autashehéttit, There is not roome for so many.
Taubapímmin, Roome enough.
Noónat, Not enough.
Asquam, Not yet.
Náim, nàmitch, By and by.
Moce, unuckquaquêse, Instantly.
Máish, kittummây, Just, even now.
Túckiu, tíyu, Where.
Kukkekuttokâwmen, Would you speake with him?
Nùx, Yea.
Wuttammâun tam, He is busie.
Nétop notammâuntam, Friend, I am busie.
Cotámmâuntam, Are you busie?
Cotámmish, I hinder you.
Cotammmúme, Cotamme, You trouble me.
Obs: They are as full of businesse, and as impatient of hinderance
(in their kind) as any Merchant in Europe.
Nqussûtam, I am removing.
Notámmehick ewò, He hinders me.
Maumacníuash, Goods.
Aúqiegs, Householdstuffe.
Tuckìiuash, Where be they?

Wenawwêtu, Rich.
Machêtu, Poore.
Wenawetuónckon, Wealth.
Kúppash, Shut the doore.
Kuphómmin, To shut the doore.
Yeaùsh, Shut doore after you.
Obs: Commonly they never shut their doores, day nor night; and
’tis rare that any hurt is done.
Wunêgin, Well, or good.
Machit, Naught, or evill.
Cowaûtam? Do you understand?
Machâug, No, or not.
Wunuàug, A Tray.
Wunnaugánash, Trayes.
Kunàm, A Spoone.
Kunnamâuog, Spoones.
Obs: Insteed of shelves, they have severall baskets, wherein they
put all their householdstuffe; they have some great bags or sacks
made of Hempe which will hold five or sixe bushells.
Tácunck, or Wéskunck, Their pounding Morter.
Obs: Their Women constantly beat all their corne with hand: they
plant it, dresse it, gather it, barne it, beat it, and take as much
paines as any people in the world, which labour is questionlesse one
cause of their extraordinary ease of child birth.
Wunnauganémese, A little Tray.
Téaqua cunnàtinne, What doe you looke for?
Natínnehas, Search.
Kekíneas, See here.
Machage cunna miteôuwin? Doe you find nothing.

Wónckatack, Another.
Tunnatì, Where.
Ntauhaunanatinnehómmin, I cannot looke or search.
Ntauhaunanamiteoúwin, I cannot find.
Wíaseck, Eiassunck,
Mocôtick, Punnêtunck, A Knife.
Chauqock,
Obs: Whence they call Englishmen Cháuquaquock, that is, Knive-
men, stone formerly being to them instead of Knives, Awle blades,
Hatchets and Howes.
Namacówhe, Lend me your Knife.
Cówíaseck,
Wonck Commêsim? Wil you give it me again?
Mátta nowáuwone, I knew nothing.
Matta nowáhea,
Mat meshnowáhea, I was innocent.
Paútous, Pautâuog, Bring hither.
Maúchatous, Carry this.
Niâutàsh, &
Wéawhush, Take it on your backe.
Obs: It is almost incredible what burthens the poore women carry
of Corne, of fish, of Beanes, of Mats, and a childe besides.
Awâùn, There is some body.
Kekíneas, Goe and see.
Squauntâumuck, At the doore.
Awàun keèn? Who are you?
Keèn nétop, Is it you?
Pauquanamíinnea, Open me the doore.
Obs: Most commonly there houses are open, their doore is a
hanging Mat, which being lift up, falls downe of itselfe; yet many of

them get English boards and nailes, and make artificiall doores and
bolts themselves, and others make slighter doores of Burch or
Chesnut barke, which they make fast with a cord in the night time,
or when they go out of town, and then the last (that makes fast)
goes out at the Chimney, which is a large opening in the middle of
their house, called:
Wunnauchicómock, A chimney.
Anúnema, Helpe me.
Neenkuttánnúmous, I will helpe you.
Kuttánnummi? Will you helpe me?
Shookekíneas, Behold here.
Assótu and Assóko, A foole.
Nummouekékineam, I come to see.
Tou autég, Know you where it lies?
Tou núckquaque, How much.
Yo naumwâuteg, Thus full.
Aqúíe, Leave off, or doe not.
Waskéche, On the top.
Náumtuck, In the bottome.
Aŭqunnish, Let goe.
Aukeeaseíu, Downewards.
Keesuckqíu, Upwards.
Aumàunsh, }
Ausàuonsh, } Take away.
Aumáunamòke, }
Nanóuwetea, A Nurse, or Keeper.
Naunóuwheant,
Nanowwúnemum, I looke to, or Keepe.
Obs: They nurse all their children themselves; yet, if she be an
high or rich woman, she maintaines a Nurse to tend the childe.
Waucháunama, Keep this for me.

Cuttatashíinnas, Lay these up for me.
Obs: Many of them begin to be furnished with English chests;
others, when they goe forth of towne, bring their goods (if they live
neere) to the English to keepe for them, and their money they hang
it about their necks, or lay it under their head when they sleepe.
Peewâuqun, Have a care.
Nnowauchâunum, I will have a care.
Kuttaskwhè, Stay for me.
Kúttasha,
and Have you this or that?
Cowauchâunum,
Pókesha
and It is broke.
Pokeshawwa,
Mat Coanichégane, Have you no hands?
Tawhìtch? Why aske you?
Nóonshem Pawtuckquámmin, I cannot reach.
Aquie Pokesháttous, Doe not breake.
Pokesháttouwin, To breake.
OBSERVATION.
They have also amongst them naturall fooles, either so borne, or
accidentally deprived of reason.
Aquie assókish, Be not foolish.
Awanick, Some come.
Niáutamwock, They are loden.
Pauchewannâuog,
Mattapeu and A woman keeping alone in
Qushenáwsui, her monethly sicknesse.
Moce ntúnnan, I will tell him by and by.

Cowequetúmmous, I pray or intreat you.
Wunniteôuin, To mend any thing.
Wúnniteous, or Mend this.
Wússiteous, Mend this.
Wúskont nochemuckqun, I shall be chidden.
Nickúmmat, Easie.
Siúckat, Hard.
Cummequâwname? Do you remember me?
Mequaunamíinnea, Remember me.
Puckqúatchick, Without doores.
Nissawhócunckewò, He puts me out of doores.
Kussawhóki? Doe you put mee out of doores?
Kussawhocowóog, Put them forth.
Tawhítch kussawhokiêan? Why doe you put mee out?
Sáwwhush, Goe forth.
Sawhèke,
Wussauhemútta, Let us goe forth.
Matta nickquéhick, I want it not.
Machagè nickquehickômina, I want nothing.
OBSERVATION.
Many of them naturally Princes, or else industrious persons, are
rich; and the poore amongst them will say, they want nothing.
Páwsawash, Drie or ayre this.
Pawsunnúmmin, To drie this or that.
Cuppausummúnnash, Drie these things.
Apíssumma, Warme this for me.
Paucótche, Already.
Cutsshitteoùs, Wash this.
Tatágganish, Shake this.

Naponsh, Lay downe.
Wuchè machaùg, About nothing.
Puppucksháckhege, A Box.
Paupaqúonteg, A Key.
Mowáshuck, Iron.
Wâuki, Crooked.
Saûmpi, Strait.
Aumpaniímmin, To undoe a knot.
Aúmpanish, Vntie this.
Paushinúmmin, To divide into two.
Pepênash, Take your choyce.
Nawwuttùnsh Throw hither.
Pawtáwtees,
Negáutowash, Send for him.
Negauchhúwash, Send this to him.
Negáuchemish, Hee sends to mee.
Nowwêta, No matter.
Mâuo, To cry and bewaile.
Which bewailing is very solemne amongst them morning and
evening, and sometimes in the Night they bewaile their lost
husbands, wives, children, brethren, or sisters &c. Sometimes a
quarter, halfe, yea, a whole yeare, and longer if it be for a great
Prince. In this time (unlesse a dispensation be given) they count it a
prophane thing either to play (as they much use to doe) or to paint
themselves for beauty, but for mourning; or to be angry and fall out
with any &c.
Machemóqut, It stincks.
Machemóqussu, A vile or stinking person.
Wúnnickshaas, Mingled.
Wúnnickshan, To mingle.
Nésick, & nashóqua, A Combe.

Tetúpsha, To fall downe.
Ntetúpshem, I fall downe.
Tou anúckquaque? How big?
Wunnáshpishan, To snatch away.
Tawhìtch wunnashpisháyean, Why snatch you.
Wuttùsh, Hitherward, and give me.
Enèick, or áwwusse, Further.
Nneickomásu, and awwassése, A little further.
Wuttushenaquáish, Looke hither.
Yo anaquáyean, Looke about.
Máuks, maugoke, Give this.
Yo comméish, I will give you this.
Qussúcqun-náukon, Heavie, light.
Kuckqússaqun, You are heavie.
Kunnaùki, You are light.
Nickáttash, singular, Leave, or depart.
Nickáttammoke, plur.
Nickattamútta, Let us depart.
Yòwa, Thus.
Ntowwaukâumen, I use it.
Awawkáwnì, It is used.
Yo awáutees, Vse this.
Yo wéque, Thus farre.
Yo mèshnowékeshem, I went thus farre.
Ayatche, and As Often.
Cónkitchea,
Ayatche nippéeam, I am often here.
Pakêtash, Fling it away.
Npaketamúnnash, I will cast him away.
Wuttammásim, Give me Tobacco.
Matnowewuttámmo, I take none.

Obs: Which some doe not, but they are rare Birds; for generally all
the Men throughout the Countrey have a Tobacco-bag with a pipe in
it, hanging at their back; sometimes they make such great pipes,
both of wood and stone, that they are two foot long, with men or
beasts carved, so big or massie, that a Man may be hurt mortally by
one of them; but these commonly come from the Mauquáuwogs, or
the men eaters, three or foure hundred miles from us: They have an
excellent Art to cast our Pewter and Brasse into very neate and
artificiall Pipes: They take their Wuttamâuog (that is, a weake
Tobacco) which the Men plant themselves, very frequently; yet I
never see any take so excessively, as I have seene Men in Europe;
and yet excesse were more tolerable in them, because they want the
refreshing of Beare and Wine, which God hath vouchafed Europe.
Wuttámmagon, A Pipe.
Hopuónck, A Pipe.
Chicks, a cocke, or hen: A name taken from the English chicke,
because they have no hens before the English came.
Chícks ánawat, The Cocke crowes.
Neesquttónckqussu, A babler, or prater.
Cunneesquttonck quessimmin, You prate.
Obs: Which they figuratively transferre from the frequent
troublesome clamour of a Cocke.
Nanótateem, I keepe house alone.
Aquìe kuttúnnan, Doe not tell.
Aquìe mooshkisháttous, Doe not disclose.
Teàg yo augwháttick? What hangs there?
Yo augwháttous? Hang it there.
Pemisquâi, Crooked, or winding.
Penâyi, Crooked.
Nqussútam—I remove house: Which they doe upon these
occasions: From thick warme vallies, where they winter, they remove

a little neerer to their Summer fields; when ’tis warme Spring, then
they remove to their fields, where they plant Corne. In middle of
Summer, because of the abundance of Fleas, which the dust of the
house breeds, they will flie and remove on a sudden from one part
of their field to a fresh place: And sometimes having fields a mile or
two, or many miles asunder, when the worke of one field is over,
they remove house to the other: If death fall in amongst them, they
presently remove to a fresh place: If an enemie approach they
remove into a Thicket, or Swampe, unlesse they have some fort to
remove unto.
Sometimes they remove to a hunting house in the end of the
yeare, and forsake it not until Snow lie thick and then will travell
home, Men, women and children, thorow the snow, thirtie, yea, fiftie
or sixtie miles; but their great remove is from their Summer fields to
warme and thicke woodie bottomes where they winter: They are
quicke; in halfe a day, yea, sometimes at few houres warning to be
gone and the house up elsewhere, especially, if they have stakes
readie pitcht for their Mats.
I once in travell lodged at a house, at which in my returne I hoped
to have lodged againe the next night, but the house was gone in
that interim, and I was glad to lodge under a tree:
The men make the poles or stakes, but the women make and set
up, take downe, order and carry the Mats and householdstuffe.
Observation in generall.
The sociablenesse of the nature of Man appears in the wildest of
them, who love society; families, co-habitation, and consociation of
houses and towns together.
More Particular.

1. How busie are the sonnes of men?
How full their heads and hands?
What noyse and tumults in our own,
And eke in Pagan lands?
2. Yet I have found lesse noyse, more peace
In wilde America,
Where women quickly build the house,
And quickly move away.
3. English and Indians busie are,
In parts of their abode;
Yet both stand idle, till God’s call
Sets them to worke for God.

CHAP. VII.
Of their Persons and parts of Body.
Uppaquóntup, The head.
Nuppaquóntup, My head.
Wésheck, The hayre.
Wuchechepúnnock, A great bunch of hayre
bound up behind.
Múppacuck, A long locke.
Obs. Yet some cut their haire round, and some as low and as
short as the sober English; yet I never saw any so to forget nature it
selfe in such excessive length and monstrous fashion, as to the
shame of the English Nation, I now (with grief) see my Countrey-
men in England are degenerated unto.
Wuttip, The Braine.—Obs. In the braine their opinion is, that the
soule (of which we shall speake in the Chapter of Religion) keeps her
chiefe seat and residence:
For the temper of the braine in quick apprehensions and accurate
judgements (to say no more) the most high and soveraign God and
Creator, hath not made them inferiour to Europeans.
The Mauquaûogs, or Men-eaters that live two or three hundred
miles West from us, make a delicious monstrous dish of the head
and brains of their enemies; which yet is no barre (when the time
shall approach) against Gods call and their repentance and who
knowes (but) a greater love to the Lord Jesus? great sinners
forgiven love much.
Mscáttuck, The fore-head.

Wuskeésuck-quash, Eye, or eyes.
Tiyùsh kusskeésuckquash? Can you not see or where
are your eyes?
Wuchaûn, The nostrills.
Wuttóvwog, quàsh, Eare, eares
Wuttòne, The mouth.
Wéenat, The tongue.
Wépit-teash, Tooth, teeth.
Pummaumpiteùnck, The tooth-ake.
Obs: Which is the onely paine will force their stout hearts to cry; I
cannot heare of any disease of the stone amongst them (the corne
of the Countrey, with which they are fed from the wombe, being an
admirable cleanser and opener:) but the paine of their womens child
birth (of which I shall speake afterward in the Chapter of Marriage)
never forces their women so to cry, as I have heard some of their
Men in this paine.
In this paine they use a certaine root dried, not much unlike our
Ginger.
Sítchipuck, The necke.
Qúttuck, The throat.
Timeqúassin, To cut off or behead.—Which they are most skilfull
to doe in fight: for whenever they wound, and their arrow sticks in
the body of their enemie, they (if they be valorous, and possibly
may) they follow their arrow, and falling upon the person wounded
and tearing his head a little aside by his Locke, they in the twinckling
of an eye fetch off his head though but with a sorry knife.
I know the Man yet living, who in time of warre, pretended to fall
from his owne campe to the enemie, proffered his service in the
front with them against his owne Armie from whence he had
revolted. Hee propounded such plausible advantages, that he drew
them out to battell, himselfe keeping in the front; but on a sudden,
shot their chiefe Leader and Captaine, and being shot, in a trice

fetcht off his head, and returned immediately to his owne againe,
from whom in pretence (though with this treacherous intention) hee
had revolted: his act was false and treacherous, yet herein appeares
policie, stoutnesse and activitie, &c.
Napànnog, The breast.
Wuppíttene énash, Arme, Armes.
Wuttàh, The heart.
Wunnêtunita, My heart is good.
Obs: This speech they use whenever they professe their honestie;
they naturally confessing that all goodnesse is first in the heart.
Mishquínash, The vaines.
Mishquè, néepuck, The blood.
Uppusquàn, The backe.
Nuppusquànnick, My back, or at my back.
Wunnícheke, Hand.
Wunniskégannash, Hands.
Mokássuck, Nayles.
Obs: They are much delighted after battell to hang up the hands
and heads of their enemies: (Riches, long Life, and the Lives of
enemies being objects of great delight to all men naturall; but
Solomon begged Wisedome before these.)
Wunnáks, The bellie.
Apòme, Apòmash, The thigh, the thighs.
Mohcònt, tash, A legge, legs.
Wussètte, tash, A foot, feet.
Wunnichéganash, The toes.
Touwuttínsin, What manner of man?
Tonnúckquaque, Of what bignesse?
Wompésu, } White
Mowêsu, and } Blacke or Swarfish.

Suckêsu, }
Obs: Hence they call a Blackamore (themselves are tawnie, by the
Sunne and their annoyntings, yet they are borne white:)
Suckáuttacone, a cole blacke Man. For, sucki is black, and
Waûtacone one that weares clothes, whence English, Dutch, French,
Scotch, they call Wautaconâuog, or Coatmen.
Cummínakese, You are strong.
Minikêsu, Strong.
Minioquêsu, Weake.
Cummmíniocquese, Weake you are.
Qunnaúqussu, A tall man.
Qunnauqussítchick, Tall men.
Tiaquónqussu, Low and short.
Tiaquonqussíchick, Men of lowe stature.
Wunnêtu-wock, Proper and personall.
The generall observation from the parts of the bodie.
Nature knowes no difference between Europe and Americans in
blood, birth, bodies, &c. God having of one blood made all mankind.
Acts 17. and all by nature being children of wrath, Ephes. 2.
More particularly:
Boast not proud English, of thy birth and blood
Thy Brother Indian is by birth as Good.
Of one blood God made Him, and Thee, and All.
As wise, as faire, as strong, as personall.
By nature, wrath’s his portion, thine, no more
Till Grace his soule and thine in Christ restore.
Make sure thy second birth, else thou shalt see
Heaven ope to Indians wild, but shut to thee.

Auditing A Risk Based-Approach to Conducting a Quality Audit Johnstone 10th Edition Solutions Manual

CHAP. VIII.
Of Discourse and Newes.
Aunchemokauhettíttea, Let us discourse, or tell newes.
Tocketeáunchim? What newes?
Aaunchemókaw, Tell me your newes.
Cuttaunchemókous, I will tell you newes.
Mautaunchemokouêan,
When I have done telling the
newes.
Cummautaunchemókous, I have done my newes.
Obs: Their desire of, and delight in newes, is great, as the
Athenians, and all Men, more or lesse; a stranger that can relate
newes in their owne language, they will stile him Manittóo, a God.
Wutauichéocouôog, I will tell it them.
Awaun mesh aunchemókau, Who brought this newes?
Awaun mesh kuppíttouwaw, Of whom did you heare it?
Upparáunchim, Your newes is true.
Cowavwunnâunchim, He tells false newes.
Nummautanùme, I have spoken enough.
Nsouwussanneme, I am weary with speaking.
Obs: Their Manner is upon any tidings to sit round, double or
treble or more, as their numbers be; I have seene neere a thousand
in a round, where English could not well neere halfe so many have
sitten: Every Man hath his pipe of their Tobacco, and a deepe silence
they make, and attention given to him that speaketh; and many of
them will deliver themselves, either in a relation of news, or in a

consultation, with very emphaticall speech and great action,
commonly an houre, and sometimes two houres together.
Npenowauntawâumen, I cannot speake your language.
Matta nippánnawen, I lie not.
Cuppánnowem, You lie.
Mattanickoggachoúsk,
Matntianta compaw, I am no lying fellow.
Matntiantásampáwwa,
Achienonâumwem, I speake very true.
Kukkita, Hearken to me.
Kukkakittoùs, I heare you.
Obs: They are impatient (as all Men and God himselfe is) when
their speech is not attended and listened to.
Cuppítous, I understand you.
Cowautous,
Machagenowâutam, I understand not.
Matnowawtawatémina, Wee understand not each other.
Wunnáumwash, Speake the truth.
Coanâumwen, You speake true.
Obs: This word and the next, are words of great flattery which
they use each to other, but constantly to their Princes at their
speeches, for which, if they be eloquent, they esteeme them Gods
as Herod among the Jewes.
Wunnâumwaw ewò, He speaks true.
Cuppannawâutous, I doe not believe you.
Cuppannawâuti? Doe you not believe?
Nippannawâutunck ewò, He doth not believe me.
Michéme nippauna wâut am, I shall never believe it.
Obs: As one answered me when I had discoursed about many
points of God, of the creation of the Soule, of the danger of it, and

the saving it, he assented; but when I spake of the rising againe of
the body, he cryed out, I shall never believe this.
Pannóuwa awaun, awaun
keesitteouwin,
Somebody hath made this lie.
Tattâ Pitch,
I cannot tell, it may so come to
passe.
Nni, eíu, It is true.
Mat enâno, or mat eâno, It is not true.
Kekutto kâunta, Let us speake together.
Kuttókash, Speake.
Tawhitch mat cuttôan, Why speake you not?
Téaqua ntúnnawen, or,
ntéawem?
What should I speake.
Wetapímmin, To sit downe.
Wetapwâuwwas, Sit and talke with us.
Taúpowaw, A wise speaker.
Enapwáuwwaw, He speakes Indian.
Eississûmo,
Mattanowawwâuon, matta
nowáhea,
I know nothing of it.
Pitchnowáuwon, I shall know the truth.
Wunnaumwâuonck,
Wunnaumwáyean, If he say true.
Obs: Canounicus, the old high Sachim of the Nariganset Bay (a
wise and peaceable Prince) once in a solemne oration to myself, in a
solemne assembly, using this word, said, I have never suffered any
wrong to be offered to the English since they landed: nor never will:
he often repeated this word, Wunnaunewayeán, Englishman; if the
Englishman speake true, if hee meane truly, then shall I goe to my
grave in peace, and hope that the English and my posteritie shall live
in love and peace together. I replied, that he had no cause (as I
hoped) to question Englishmen’s Wunnaumwaúonck, that is,

faithfulnesse, he having had long experience of their friendlinesse
and trustinesse. He tooke a stick and broke it into ten pieces, and
related ten instances (laying downe a stick to every instance) which
gave him cause thus to feare and say; I satisfied him in some
presently, and presented the rest to the Governours of the English,
who, I hope, will be far from giving just cause to have Barbarians to
question their Wunnaumwâuonck, or faithfulnesse.
Tocketannántum, }
Pocketunáname, } What doe you thinke?
Pocketeántam? }
Ntunnántum, I thinke.
Neántum,
Nanick nteeâtum, I thinke so too.
Nteatammowonck, That is my thought, or opinion.
Matntunnantámmen, I thinke not so.
Matnteeantámmen,
Nowecóntam, I am glad.
Noweeteántam,
Coanáumatous, I believe you.
Obs: This word they use just as the Greeke tongue doth that
verbe, πιςέυειν: for believing or obeying, as it is often used in the
new Testament, and they say Coannáumatous, I will obey you.
Yo aphéttit, When they are here.
Yo peyáhettit. When they are com. This Ablative case absolute
they much use, and comprise much in little; Awaunagress, suck.
English-man, men. This they call us, as much as to say, These
strangers. Waútacone-nûaog Englishman, men. That is, coat-men, or
clothed.
Cháuquaqock,
English-men, properly sword-
men.
Wautacónisk, An English woman.

Wautaconémese, An English youth.
Wáske peyáeyan, When you came first.
Wáske peyáhetit, When Englishmen came first.
Wautaconâuog,
Táwhitch peyáhettit, Why come they hither?
Obs: This question they oft put to me: Why come the Englishmen
hither? and measuring others by themselves; they say, it is because
you want firing; for they, having burnt up the wood in one place,
(wanting draughts to bring wood to them) they are faine to follow
the wood; and so, to remove to a fresh new place for the woods
sake.
Matta mihtuckqunnunno? Have you no trees?
Mishàunetash,
Máunetash, Great store.
Maunâuog
Wussaumemaunâuog, They are too full of people.
Noonapúock,
They have not roome one by
another.
Aumáumuwaw, A messenger comes.
Páuosha,
Wawwhawtowâuog, They hollow.
Wauwhaûtowawánawat, ’Tis an alarme.
Obs: If it be in time of warre, he that is a Messenger runs swiftly,
and at every towne the Messenger comes, a fresh Messenger is
sent: he that is the last, comming within a mile or two of the Court,
or chiefe house, he hollowes often, and they that heare, answer
him: untill by mutuall hollowing and answering hee is brought to the
place of audience, whereby this meanes is gathered a great
confluence of people to entertaine the newes.
Wussuckwhèke, A letter, which they so call

Wussúckwhonck,
from Wussuck-whómmen, To
paint;
for, having no letters, their
painting comes the neerest.
Wussúckquash, Write a Letter.
Wussúckwheke, yimmi, Make me a letter.
Obs: That, they have often desired of me upon many occasions;
for their good and peace, and the English also, as it hath pleased
God to vouchsafe opportunitie.
Quenowâuog, They complaine.
Tawhitch quenawáyean? Why complaine you?
Muccò, It is true you say.
Tuckawntéawem? What should I say to it.
The generall Observation from their Discourse and Newes.
The whole race of Mankind is generally infected with an itching
desire of hearing Newes.
More particular:
1. Mans restlesse soule hath restlesse eyes and eares,
Wanders in change of sorrows, cares and feares.
Faine would it (Bee like) suck by the ears, by the eye
Something that might his hunger satisfie:
The Gospel, or glad tidings onely can
Make glad the English and the Indian.

CHAP. IX.
Of the time of the day.
Obs: They are punctuall in measuring their Day by the Sunne, and
their Night by the Moon and the Starres, and their lying much
abroad in the ayre; and so living in the open fields, occasioneth even
the youngest amongst them to be very observant of those heavenly
lights.
Mautàbon, Chicháuquat
wompan,
It is day.
Ampatâuban, It is broad day.
Touwuttúttan?
How high is the Sunne? that is,
What is’t a clocke?
Páshisha, It is Sunne-rise.
Nummáttaqúaw, Fore-noone.
Yahen Paushaqúaw, Allmost noone.
Páweshaquaw, Noone.
Quttùkquaquaw, After dinner.
Panicómpaw,
Nawwâuwqaw, After-noone.
Yo wuttúttan, The Sunne thus high.
Yahen wàiyàuw, Allmost Sun-set.
Wayaàwi, The Sun is set.
Wunnáuquit, Evening.
Póppakunnetch, auchaugotch, Darke night.
Túppaco, and Otematíppocat, Toward night.
Nanashowatíppocat, Midnight.

Chouóeatch, About Cockcrowing.
Kitompanisha, Breake of day.
Yó Tàunt nipéean, The Sun thus high, I will come.
Obs: They are punctuall in their promises of Keeping time; and
sometimes have charged mee with a lye for not punctually keeping
time, though hindred.
Yo tàunt cuppeeyâumen, Come by the Sunne thus high.
Anamakéesuck, This day.
Saûop, To morrow.
Wussâume tátsha, It is too late.
Tiaquockaskéesakat, A short day.
Quawquonikéesakat, A long day.
Quawquonikeesaqútcheas, Long dayes.
Nquittakeesiquóckat, } One dayes walke.
Nquíttakeespúmmishen, }
Paukúnnum, Darke.
Wequâi, Light.
Wequáshim, Moon-light.
The general Observation from their time of the Day.
The Sunne and Moone, in the observation of all the Sonnes of
Men, even the wildest, are the great Directors of the day and night;
as it pleased God to appoint in the first Creation.
More particular.

1. The Indians find the Sun so sweet,
He is a God they say;
Giving them light, and heat, and fruit,
And guidance all the day.
2. They have no helpe of Clock or Watch,
And Sunne they overprize.
Having those artificiall helps, the Sun
We unthankfully despise.
3. God is a sunne and shield,
A thousand times more bright
Indians, or English, though they see
Yet how few prize his light.

CHAP. X.
Of the Season of the Yeere.
Nquittaqúnnegat, One day.
Neesqúnnagat, 2 dayes.
Shuckqunóckat, 3 dayes.
Yowunnóckat &c. 4 dayes.
Piuckaqúnnagat, 10 dayes.
Piuckaqunnagat nabnaquìt, 11 dayes.
Piuckaqunnagat nabneeze &c. 12 dayes.
Neesneechektashuck qunnóckat, 20 dayes.
Neesneechektashuck 21 dayes.
qunnockat-nabnaquít &c.
Séquan, The Spring.
Aukeeteámitch, Spring, or seed-time.
Néepun, &
Quaqúsquan, Summer.
Taquònck, Fall of leafe and Autumne.
Papóne, Winter.
Saséquacup, This Spring last.
Yo neepúnnacup, This Summer last.
Yò taquónticup, This Harvest last.
Papapôcup, Winter last.
Yaûnedg, The last yeere.
Nippaûus, The Sunne.
Munnánnock,
Nanepaûshat, The Moone.

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