Work of clifford geertz in history

Work of clifford geertz in history What Does The Work Of Clifford Geertz Have To Offer Research Into History? With the publishing of his book, ‘The Interpretation of Cultures in 1973, Geertz has often been hailed as the ‘champion of symbolic anthropology. Geertz outlined culture as ‘a system of inherited conceptions expressed in symbolic forms by means of which people communicate, perpetuate, and develop their knowledge about and attitudes towards life He believed the role of anthropologists was to try and understand the underlying symbols of the culture in question, a term he describes as ‘Thick Description. Geertz also conducted extensive work on religion, particularly on Islam, in both Southeast Asia and North Africa. His most famous use of thick description is portrayed in the essay ‘Deep Play: Notes on the Balinese Cockfight, and his theories still influence anthropology to this day. But how does the work of an anthropologist, concerned with analysing modern societies, apply to historians whose work concerns cultures from the past? In this essay I will examine how both anthropologists and historians attempt to examine humanity ‘in the mist, and how cultural historians in this endeavour have attempted to use an anthropological model to answer historical questions in order to do so. With the development of cultural history historians creation of the past as an ‘other, a place completely different from our own, they attempt to view history through an anthropological lens. But despite differences between historical and anthropological research there has been much interdisciplinary study between the two, with social and cultural historians attempting to use synchronic analysis as a way of viewing the past they are studying. History becomes a view of time and space all within a single plane that stays unmoving and none changing under the cultural historians gaze, just as the Bayeux tapestry shows the history and context of the Norman Conquest of England. Even with the rise of synchronic analysis, historians have not abandoned diachronic analysis as an analytical tool. Historians still feel they need to explain the context of the subjects they are studying in order for their research to be viewed as ‘complete. This has led to many criticisms of Geertzs work and how historians have applied his research to past societies. Geertzs detachment of culture and history has, in many cases, created more problems for the cultural historian than it has solved. Due to these difficulties, cultural historians have shied away from many larger historical debates in order to study features outside of the historical main-stream. They have focussed on small and, in some historians views, inconsequential histories, becoming bogged down in their own tedium. With this, social history has focussed on the development of social theory, rather than the society in questions development over time. With these views in mind, I have attempted to uses Geertzs analytical models with my own research: ‘Hearts and Minds: A Study on the impact of Christianity on paganism in the Byzantium Empire during the fourth century CE. Using examples drawn from my own work, I will attempt to see the merits of using an anthropological model while studying the religions of the past; those that were still evolving and those religions that were dying out. At this stage it is important to define the object which cultural historians have attempted to study with an anthropological view point; history itself. As a noun, ‘history can be defined as: 1) a continuous, systematic narrative of past events as relating to a particular people, country, period, person, etc., usually written as a chronological account; chronicle: a history of France; a medical history of the patient. 2) a systematic account of any set of phenomena without particular reference to time: a history of the American eagle. The definition of history as ‘a continuous, systematic narrative and as ‘a systematic account of any set of phenomena without particular reference to time, or, as phrased by Michael Chanan ‘the formal analysis of a given system as it exists in the present moment (synchronic) and analysis across time, or historical explanation (diachronic) means the historian has to show their awareness of both in order to fully explore the topic they are researching. The historian Marc Bloch stated that the ‘good historian was like the giant in the fairy tale. He knows that wherever he catches the scent of human flesh, there his quarry lies. While C. Wright-Mills remarked about the anthropologist: ‘What social science is properly about is human variety, which consists of all the social world in which men have lived, are living and might live. ‘ Cultural historians have embraced Geertz, using his ideas and methods and applying them to historical models, such as Matthew Eric Engelke and Matt Tomlinsons ‘The limits of meaning: case studies in the anthropology of Christianity. Although historians are not as prone to theoretical disputes as much as anthropologists, it is also true that Geertz does not serve as a marker in generalised struggles among historians. According to Paula S. Fass, the limitations of social history in previous historiography led to the development and ‘subsequent dominance of cultural history in the 1970s and 1980s. Despite the move in focus away from political elites towards the examination of social groups and their ‘behavioural tendencies , cultural historians felt that social history had ‘ignored both the uniqueness of individual experience and the ways in which social life is created through politics and culture due to the dehumanization of such social groups by reducing them to quantifiable data. Social historians reliance on structural explanations and development of group categories began to ‘deaden history as an exploration of contingent experience. By the mid 1980s, cultural historians were adapting work done by social historians, such as Herbert Gutman and Eugene Genovese, and taking them further by exploring ‘the way agency was attributed to participation in predefined group activity. Cultural historians increasingly used the anthropological and ‘post-modern perspective of identity as an ever-changing construct, what anthropologists refer to as ‘liminal experiences and deconstructing identity entirely. Due to this, social historians research potentials have become ‘quite limited due to the constrictions of primary sources in the construction of ‘ordinary life, while, in the words of Fass: ‘Cultural historians, in contrast, put their faith in a fuller exploration of language and because, in their view, all culture is connected, all forms of articulation could be examined as exemplary. Geertzs ideas have become so attractive to historians due to the development of cultural history, with historians focussing on the past as a place structurally different from the modern world: ‘worlds where peoples motives, senses of honour, daily tasks, and political calculations are based on unfamiliar assumptions about human society and the cosmic order. Phillip Pulsiano and Elaine M. Treharne in ‘A Companion to Anglo-Saxon Literature, explore the religious aspects in Old English poetry in relation to Geertzs definition of religion itself. Both anthropology and history, according to Geertz, are both similar and different, both looking for the same type of answers but asking different questions. Historians focus on broad sweeping actions and movements , while anthropologists focus on small, well bounded communities wallowing in the detail of the obscure and unimportant (or, as Geertz phrases it in his typically artistic style: ‘History (it is said), is threatened by the history-from-below rather than focussing on the Movers-and-Shakers, such as Kings, Philosophers and Bishops). Anthropologists ‘present static pictures of immobile societies scattered across the remote corners of the inhabited world, while anthropologists accuse historians of ‘schematicism, of being out of touch with the immediacies and intricacies, ‘the feel as they like to put it, considering themselves to have it, of actual life. With this said, it has not been unusual for historians and anthropologists to conduct research in each others field; historical research such as Roger Chartiers ‘The Cultural Origins of the French Revolution, Carlo Ginzburgs ‘The Cheese and the Worms: the Cosmos of an Sixteenth Century Miller, and Natalie Zemon Davis ‘Society and culture in early modern France: eight essays to name but a few. Despite the attraction of Geertzs theory to social historians, the differences between historical research and ethnography can hinder the historians full utilisation of Geertzs ‘Thick Description model. Historians are restricted to the textual evidence written by a literate elite, with the culture and symbols of those who existed outside of the elites literacy focus lost in the minds of those who lived through it; a stark difference from the ability of anthropologists to observe the effects of culture and its symbols when studying cultures ‘in the field. Despite historians criticisms of anthropologists reliance on oral testimony, with its possible ‘invented tradition and frailties of memory, Geertzs ability to examine the religious development of Morocco and Indonesia almost first hand must be greatly envied by social and cultural historians. Despite the difference between history and anthropology, many historians (especially social historians like Michael MacDonald and Robert Darnton) have embraced Geertzs ideas. However, this raises another question; why would historians, whose work is essentially diachronic in nature, be interested in the synchronic analysis of an anthropologist? It is important at this time to look at the meaning of synchronic analysis. As William H. Sewell Jr. explains: ‘Although a synchronic description or analysis is often glossed over as a ‘snapshot that ‘freezes time or as a ‘slice of time, that is not quite right. Such a description is, rather, one in which time is suspended or abolished analytically so that things that actually occur in the flow of time are treated as part of a uniform moment or epoch in which they simply coexist To put it otherwise, in synchronic description acts of cultural signification, rather than being treated as a temporal sequence of statement and counterstatement or as linked by causal chains of antecedent and consequence, are seen as components of a mutually defined and mutually sustaining universe of unchanging meaning. The use of synchronic analysis on what Geertz called ‘cultural systems presented cultural historians with the ability to explore the past with a new analytical model. Robert Darnton, in his book ‘The Great Cat Massacre uses such analyses to explore episodes from eighteenth century France, especially in his essays ‘Peasants Tell tales: The Meaning of Mother Goose (an analysis of the cultural significance to French, German and Italian fairy tales) and ‘Workers Revolt: The Great Cat Massacre of the Rue Saint Severin (in which he explores the cultural context of the massacre of cats in Paris by printing apprentices during the late 1730s). The use of thick description allows historians to suspend time rather than be carried along with historical narrative, and in the process analyse the transformations of the past with greater accuracy and depth. Geertzs ideas of thick description have allowed historians like David Sabean to explore witchcraft in seventeenth century Germany. Despite criticisms by anthropologists of the diachronic approach taken by historians in the past, many historians are still attached to the ideas of history in transformation. Many American ‘new social historians and those within the French ‘Annales school try to define themselves against historical narrative and by those ‘attempting to manage or side-step conceptual problems by writing historical accounts , such as Haim Hillel Ben-Sasson, as seen in his book ‘A History of the Jewish people. William H. Sewell Jr has best conveyed this view: ‘It [Geertzs theory] tells us, perhaps surprisingly, that adequately realized synchrony is more important to good historical analysis than adequately realized diachrony. In the eyes of professionals it is more important for a historian to know how to suspend time than to know how to recount its passage. This is shown in the work of historians such as Noriko Onodera, who examines the evolution and development of the Japanese language, and Stephen M. Feldman, with his analysis of the separation of the Church and State during the twentieth century. Although Geertzs theories have become popular with cultural historians, there have been many critics of not only his own work but how historians (especially those studying cultural aspects) have used Geertzs work in their own research. Although Geertzs work features events as they happen in real historical time, he uses a ‘literary device to make his work less formerly structured. This means that he uses the social and historical impact of the cultural model he is analysing as a writing style rather than a strict analytical tool. This is best demonstrated in Geertzs essay ‘Deep Play: Notes on the Balinese Cockfight. William Roseberry, in an analysis of Geertzs essay (in his book ‘Balinese Cockfights and the Seduction of Anthropology), argues that Geertz does not take into account the history of its development, and that we should think of the ‘material social process as a ‘production rather than as a ‘product'(stating that the issues on development are mentioned but never taken up by Geertz). Roseberrys view, one which I personally agree with, is that ‘[the cockfight] has gone through a process of creation that cannot be separated from Balinese history. Geertz detached culture and history by treating history as a text to be read and scrutinised rather than being an essential thread in the fabric of Balinese life. Maybe due to this separation, historians, despite their enthusiasm, have been in many cases less than successful in their attempts to marry history with ‘Thick Description. For example, Roger Becks attempt to apply Geertzs description and interpretation to the symbol system of Mithraician mysticism is hardly successful, and neither is his comparison with the symbol system of the Mexican Chamulas. With historys diachronic roots, anthropology as a whole has had difficulty in finding fertile ground with historians outside of cultural history. With focus on ‘eccentric bits of evidence (or, as I view it, ‘obsession with the mundane), cultural historians and anthropologists writing about history search for evidence around a central point of argument and ‘build a mountain around a molehill and that molehill can lie on the periphery of the subject. Rather than pushing back the frontiers of historical research by opening up and exploring new channels of investigation through analysis of symbols within societies in the past, cultural historians have become intent with finding ‘hidden histories rather than bringing new light to work at the focus of historical debate. Despite the development of social theory by anthropologists and the rise of cultural history and its application to history, almost none deal with the explanation of historical change, with the main problem created by most social theory being the accounting for social order or social structure rather than the development and history of those roots. With my own research I have focused on the impact of Christianity on paganism in the eastern half of the Roman Empire during the fourth century CE, analysing how Christianity infiltrated aspects of the educated elite, society, the state apparatus and its depiction through art and on coinage. My work also focussed on a number of other factors: The peasants in the eastern half of the Roman Empire were naturally conservative and were initially hostile to the Christian community that were mainly based in urban centres. Eastern Roman peasants clung to their local pagan deities as they took care of their ‘first-order concerns: healing, death and family as pagan spirits and deities took care of these concerns there was no initial need to abandon them in favour of Christianity. Bishops and preachers that attempted to convert the peasantry failed as they were distrusted by the peasantry because of their connections to local government. Bishops and preachers also addressed them in Greek or Latin and in complex rhetoric styles, alienating them from the peasantry who spoke in their ‘everyday local dialects. The destruction of pagan temples in the urban centres and the construction of Christian basilicas on top of them or in their vicinity changed the power balance within such centres against the pagan cults. Only the establishment of monasteries away from the urban centres deep in the countryside led to the slow conversion of the peasantry through the contacts they made with them through local trade and due to the conversion tactics that the monasteries employed. Due to the amount of written documentation available to us, initially it may seem that Geertzs theories on symbolic systems in reference to early Christian rites and formal rituals may make Christianity in the fourth century eastern Roman Empire accessible to us. Although the study of early Christianitys cultural anthropology through field work is obviously impossible, the archaeological record of pagan temple destruction and the construction of Christian basilicas with the reused stone cannot be described as ‘thick description as the reuse of the stone from the pagan temples is not a symbolic act in its own right, but a form of cheap and readymade building material. However, Geertz himself has used written accounts from the past as effectively as he used his own field work and that of other anthropologists. This, however, cannot be said about localised pagan rituals; ones performed in homes and fields in small, personal shrines. Eric Wolf suggested that these rituals were due to peasants ‘first-order concerns, such as protection of the family unit in this world and the next. The lack of documented evidence, even if written by a condescending Christian elite, makes symbolic analysis extremely difficult. If we focus on pagan ‘lost ceremonies then Geertzs theory appears to be a hopeless endeavour. That is because, despite the richness and detail as a complex of symbols, textual evidence rarely mentions local pagan rituals for what they are, and when it does many aspects of them are either exaggerated or incredibly distorted, therefore destroying their immediate ritual context. Even if the ritual context had survived through the textual, or through the archaeological, evidence that would allow us to subject it to symbolic interpretation, it cannot now be interpreted in the way we can interpret Christianity; we cannot trace the evolution of a religion which is now extinct. To conclude, the work of Clifford Geertz has a lot to offer research into history, as long as his work is used correctly. In my introduction I stated ‘how both anthropologists and historians attempt to examine humanity ‘in the mist, and how cultural historians attempt to use anthropological models to answer historical questions in order to do so. In this endeavour, cultural historians have been unsuccessful. Geertz, and other anthropologists, benefit from the ability to view culture closely (and as Geertzs brush with the Balinese police shows, perhaps a little too closely). Cultural historians, in contrast, have to rely on the words of those they are trying to move away from, the literate elite, in order to view the lives of those who had no written history of their own. Rather than viewing humanity ‘in the mist, cultural historians, for instance have attempted to determine a peasants accent by studying the peasants reflection in a muddy puddle. Historians reluctance to abandon diachronic analysis undermines the benefits of synchronic analysis, despite anthropologists attempts to conduct historical research. Cultural historians attempts to ‘suspend time removes them from the historical development that took place, therefore allowing them to be caught up in the difficulties that anthropologist themselves have faced. This problem is only exacerbated by the reliance on textual evidence. As shown with my attempt to use Geertzs theories in relation to my own research, I too had difficulties overcoming this problem. As I used a large amount of archaeological evidence when researching the power shift from pagan to Christian domination in eastern Roman urban centres it was nearly impossible to apply ‘thick description and investigate symbolic systems due to their lack of context. Again, the reliance on textual evidence written by a hostile group means that there are other historical methods which would be more beneficial when symbolic contexts and restricted written records are unavailable. At face value, I understand the appeal Geertzs theories would have for cultural historians trying to uncover the mindset, culture and experiences of those who lived in the past. However, the ability for anthropologists to study their subject at first hand, and therefore place more emphasis on first-hand accounts, leaves cultural historians at a crucial disadvantage. Geertzs theory changed the face of anthropological research, but I doubt it will do nothing but frustrate the historian by reminding them of what they are missing. Bibliography Books R. Beck, The Religion of the Mithras Cult in the Roman Empire: Mysteries of the Unconquered Sun (Oxford New York, 2006) H. H. Ben-Sasson A History of the Jewish people (Cambridge, 1976) M. Bloch, ‘The Historians Craft (Manchester, 1954) P. Burke, The French historical Revolution: ‘The Annales School, 1929-89 (Stanford 1990) M. Chanan, Musica practica : the social practice of Western music from Gregorian chant to postmodernism (London, 1994) R. Chartier The Cultural Origins of the French Revolution (Durham, 1991) R. Darnton, The Great Cat Massacre (New York, 1984) N. Z. Davis Society and culture in early modern France: eight essays (Stanford, 1987) M.E. Engelke and M.Tomlinson (ed.) The limits of meaning: case studies in the anthropology of Christianity (New York, 2006) S. M. Feldman Please Dont Wish Me a Merry Christmas: Critical History of the Separation of Church and State (New York, 1997) C. Geertz Islam Observed: Religious Development in Morocco and Indonesia (Chicago, 1971) C. Geertz, The Interpretation of Cultures'(New York, 1973) E. Genovese Roll, Jordon Roll: The World the Slaves Made (New York, 1974) C. Ginzburg The Cheese and the Worms: the Cosmos of an Sixteenth Century Miller (Baltimore, 1980) H. Gutman Work, Culture and Society in Industrializing America (New York, 1976) M. MacDonald, Witchcraft and Hysteria in Elizabethan London(London 1991) N. Onodera, Japanese discourse markers: synchronic and diachronic discourse analysis (Amsterdam, 2004) P. Pulsiano and E. M. Treharne A Companion to Anglo-Saxon Literature (Oxford, 2001) W. Roseberry, Balinese Cockfights and the Seduction of Anthropology (New York, 1982) E. Wolf, Peasants (Englewood Cliffs, 1966) C. Wright-Mills, ‘The Sociological Imagination (London, 1959) Journals P. S. Fass ‘Cultural History/Social History: Some Reflections on a Continuing Dialogue, Journal of Social History, 37, 1(2003), pp. 39-46 C. Geertz, ‘History and Anthropology New Literary History, 21, (1990) p.321-335 W. H. Sewell Jr., ‘Geertz, Cultural Systems, and History: From Synchrony to Transformation, Representations, 59 (1997) p. 35-55 Internet Sources http://dictionary.reference.com/browse/history (Dictionary Reference.Com, 2010) C. Geertz, The Interpretation of Cultures (New York, 1973) p.89 http://dictionary.reference.com/browse/history M. Chanan, Musica practica : the social practice of Western music from Gregorian chant to postmodernism (London, 1994) p.95 M. Bloch, The Historians Craft (Manchester, 1954) p.26 C, Wright-Mills, The Sociological Imagination (London, 1959) p.147 W. H. Sewell Jr. ‘Geertz, Cultural Systems, and History: From Synchrony to Transformation Representations,59 (1997) p.35-55, p.36 P. S. Fass ‘Cultural History/Social History: Some Reflections on a Continuing Dialogue Journal of Social History, 37, 1 (2003) p.39-46, p.39 Ibid. p.39 Ibid p.39 Ibid p.39 H. Gutman Work, Culture and Society in Industrializing America (New York, 1976) and E. Genovese Roll, Jordon Roll: The World the Slaves Made (New York, 1974) Fass, ‘Cultural History/Social History: Some Reflections on a Continuing Dialogue p.39 Ibid p.40 W. H. Sewell Jr., ‘Geertz, Cultural Systems, and History: From Synchrony to Transformation p.38 C. Geertz, ‘History and Anthropology New Literary History, 21, (1990) p.321-335, p322 Ibid p324 Ibid.p.322 Ibid p.321 Ibit p.321-322 Ibid. p.322 See C. Geertzs Islam Observed: Religious Development in Morocco and Indonesia (Chicago, 1971) M. MacDonald, Witchcraft and Hysteria in Elizabethan London(London 1991) R. Darnton, The Great Cat Massacre (New York, 1984) W. H. Sewell Jr., ‘Geertz, Cultural Systems, and History: From Synchrony to Transformation p.40 See ‘Religion as a Cultural System in C. Geertz, The Interpretations of Culture (New York, 1973) D. W. Sabean, Power in the Blood: Popular culture village discourse in early modern Germany (Cambridge, 1984) See P. Burke, The French Historical Revolution: ‘The Annales School, 1929-89 (Stanford, 1990) C. Geertz, ‘History and Anthropology p.42 Ibid. p.41 N. Onodera, Japanese discourse markers: synchronic and diachronic discourse analysis(Amsterdam, 2004) p.23 S. M. Feldman Please Dont Wish Me a Merry Christmas: Critical History of the Separation of Church and State (New York, 1997) p.255 W. H. Sewell Jr ‘Geertz, Cultural Systems, and History: From Synchrony to Transformation p.37, c. Geertz The Interpretation of Cultures p.412 W. Roseberry, Balinese Cockfights and the Seduction of Anthropology (New York, 1982) p.1022, I bid p.1022 R. Beck, The Religion of the Mithras Cult in the Roman Empire: Mysteries of the Unconquered Sun (Oxford New York, 2006) p.69, Ibid P77 Fass, ‘Cultural History/Social History: Some Reflections on a Continuing Dialogue p.43 Ibid p.43 C. Geertz, The Interpretation of Culture p.8 E. Wolf, Peasants (Englewood Cliffs, 1966) p.59

Chapter 7 Notes: Auditing and Assurance Services

Chapter 7 Overall Audit Approach for the Revenue and Collection Cycle * Audit risk- the risk that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent risk and control risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model are assessed on an assertion-by-assertion basis * This assessment recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than others * Existence assertions is important in the audit or A/R and the occurrence is important for sales * If the audit team estimates that control risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that the auditors initial strategy is sound LO1: Inheren t Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- recording revenues in the entities To be recognized revenues must be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned: * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The seller’s price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimation of uncollectable amounts and provide and allowance for it.Estimation of allowance for doubtful accounts can be subjective and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime customers have the right to return unused or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into informal right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are often very difficult to estimate. Companies with new products or technologies have an even higher inherent risk in these areas.LO2: Revenue and Collection Cycle: Typical Activities Basic activities in the revenue and collection cycle are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually reviewing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the timeliness of collections.Physical control over inventory and warehouses must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/O’s, call or fax , emails, websites or go to the phycial locations. * It is important that credit sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master file for additions, deletions, and other changes must be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, credit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the system can check the sequence and determine whether any transaction have not be recorded or have been duplicated Delivering Goods and Services to Customers Physical custody of inventory -> storeroom or warehouse -> transferred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to verify the goods shipped.A packing slip describes the good being sh ipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the power to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or recording responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets.Audit Evidence in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May re present shipments that were made but not recorded in the sales journal or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status.Price List Master File- Computers system may produce customer invoices automatically but if the price list master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R Listing and Aging- The A/R listing of customers’ balances is the actual a/r Cash Receipts Listing- The cash receipts journal contains all the detail entries for cash deposits and credits to various accounts Customer Sta tements- Probably the best control over whether cash is received and recorded is the customer LO3: Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle.Balances include: Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves different people and different departments performing the sales and credit authorization; custody of good and cash; and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors: 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequent ly to avoid failure to bill and record shipments Test of ControlsAn organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether company personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction.Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary: Control Risk Assessment Auditors must evaluate the evidence obtained from an understanding of inter nal control and from tests of controls. The initial process of obtaining an understanding of the company’s control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances.LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have overstated assets and revenues. Company asserts existence by putting assets on B/S Analytical Procedures During an audit, a variety of analytical comp arisons might be employed, depending on the circumstances and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures.A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of confirmations for A/R is considered a required audit procedure by audit standards. If auditors choose not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesn’t contain the balance; customers fill it in themselves. Negative confirmation asks for a response only if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated.Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures Often client’s customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence gained from the confirmations relates to existence.The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manager, and examine the credit files. Credit files should contain the customer’s financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period.The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after year-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately.It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation.

Speech Preparation Essay - 586 Words

Speech Preparation Reflection Alicia Ramos COM/110 April 25, 2016 Linda Price Speech Preparation Reflection The best way to prepare for a presentation, one must consider the best method, the type of presentation and the audience for a given topic. There are four different types of presentation methods they are; Impromptu, Extemporaneous Speaking, Using a Manuscript, and Memorization. Each of the four methods is appropriate in certain situations. Impromptu is a speech that frequently involves no preparation time and forces you to think on your feet. With no opportunity to prepare, you must rely on what you know. Extemporaneous is a speech that involves preparation and practice. This form of delivery has many advantages.†¦show more content†¦An explanatory speech might give a description of the state of a given topic. The speaker might use visual representation of the particular data or statistics. A demonstration speech explains how to do something. Visualization is the key, on how-to speeches using visual examples that show the audience how to move from step to step through a particular activity. Audience analysis is a task that is often performed by technical writers in a projects early stages. It consists of assessing the audience to make sure the information provided to them is at the appropriate level. Understanding our audience is one of the most important elements of effective communication. Considering your audience when creating a presentation can help you tailor your content to give them specifically what they want, need, and expect. By doing this you are able to deliver a presentation that engages, informs and persuades. One of the most important parts of your speech is to involve your audience. We should view our audience as collaborators. Keeping your audience in mind while you write can help you make good decisions about what material to include, how to organize your ideas, and how best to support your argument. Speech preparation is the most important element to a successful presentation, and also the best way to reduce nervousness and combat fear. Some of the steps I follow are choosing a topic,Show MoreRelatedThe Speech Preparation of J.F.K. Essay1278 Words   |  6 PagesThe Speech Preparation of J.F.K. From the first moments of his presidency, John F. Kennedy evoked a strong sense of security and spirit of idealism in the American public. He reassured the citizens of their nations strengths, and by declaring one of historys most famous questions, inspired them to better serve their country. The charismatic, young president dazzled the world not only with his physical poise and eloquence, but also with his simple, yet intense, use of rhetoric and voiceRead More Personal and Public Speech Skills Essay807 Words   |  4 PagesPersonal and Public Speech Skills Throughout life we express ourselves through words. The way we present ourselves through speech says a lot about our character. 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Major Persuasive Speech - 1178 Words

Table Number 8 Major Persuasive Speech Luis Salamanca October 30, 2010 Topic Cars Title To Drive or Not to Drive General Purpose To persuade Specific Purpose To explain to my audience the problem of cars that give off too much carbon emissions, and to persuade them to start using more eco-friendly methods of transportation. Organizational Pattern Problem-solution Sub-Goal for Persuasion Adoption Action Step I want the audience to start using eco-friendly transportation methods by using public transportation, walking, or using an alternative vehicle, such as hybrids or electric cars. Main Points I. Driving cars with high carbon emissions is a problem because (A.) it will slowly kill us via the†¦show more content†¦Action (Appeals to emotions) If you care about the future of the planet, I urge you to get an eco-friendly vehicle or to take public transportation. Closure (Appeal to Emotions) Cars aid to the slow killing of Earth. Unless you want the planet to die out because of your vehicle’s daily contribution to carbon emissions, I strongly urge you to get a better car or take public transportation. The children of the children of your children can lie in a better place, where the air is not polluted by carbon emissions from the cars that we drive today. You have the option to clear both your mind and the environment, drive for the best. You can still have the hottest car around and feel good for yourself (Appeal to Self-Esteem). References The basics of global warming. (2009, January 29). Environmental Defense Fund. Retrieved from http://www.edf.org/page.cfm?tagID=35215amp;source=ggadgw35215amp;gclid=CJiP2vmZ_qQCFchA2godJFWohA Carbon dioxide. (2010, March 3) Environmental Protection Agency. Retrieved from http://www.epa.gov/climatechange/emissions/co2.html Jaffe, E. (2010, October 12). Public transportation takes us there. Publictransportaion.org. Retrieved from http://www.publictransportation.org/ Meg, G. 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Either the speaker’s speech is artistic or non-artistic, It is important that people focus on the different methods, theory of the speech and also acquirement of knowledge. However, it is also important that the speaker knows when to use appropriate elements of speech and how to balance all the factors and knows some technique of speech besides considering invention, arrangement, and style of speech. Also, knowing Kairos, which â€Å"means the opportune moment, the