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Test Bank for Loose-Leaf for Auditing &
Assurance Services: A Systematic
Approach 11th ed. Edition

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Auditing & Assurance Services: A Systematic Approach, 11e (Messier)
Chapter 1 An Introduction to Assurance and Financial Statement Auditing

1) Auditing focuses on rules, techniques, and computations required to prepare and analyze
financial information.

Answer: FALSE
Difficulty: 1 Easy
Topic: The Importance for Studying Auditing
Learning Objective: 01-01 Understand why studying auditing can be valuable to you whether or
not you plan to become an auditor, and why it is different from studying accounting.
Bloom's: Remember
AACSB: Communication
AICPA: BB Legal; FN Decision Making

2) Decision makers demand reliable information that is provided by accountants.

Answer: TRUE
Difficulty: 1 Easy
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Understand
AACSB: Communication
AICPA: FN Decision Making; BB Industry

3) Information asymmetry seldom occurs.

Answer: FALSE
Difficulty: 2 Medium

2
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Apply
AACSB: Communication
AICPA: BB Industry; FN Reporting

3
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
4) Conflicts of interest often occur between absentee owners and managers.

Answer: TRUE
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Apply
AACSB: Communication
AICPA: BB Industry; FN Reporting

5) Auditing services and attestation services are the same.

Answer: FALSE
Difficulty: 1 Easy
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Understand
AACSB: Communication
AICPA: BB Industry; FN Reporting

6) Auditing is a type of attest service.

Answer: TRUE
Difficulty: 1 Easy
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.; 01-04 Know the basic definition of a financial statement audit.
Bloom's: Understand
AACSB: Communication
AICPA: BB Industry; FN Reporting

7) Testing all transactions that occurred during the period is cost prohibitive.

Answer: TRUE
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-06 Be able to explain why on most audit engagements an auditor tests
only a sample of transactions that occurred.
Bloom's: Apply
AACSB: Communication
AICPA: FN Decision Making; BB Critical Thinking

4
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
8) Why do auditors generally use a sampling approach to evidence gathering?
A) Auditors are experts and do not need to look at much to know whether the financial
statements are correct or not.
B) Auditors must balance the cost of the audit with the need for precision.
C) Auditors must limit their exposure to their auditee to maintain independence.
D) The auditor's relationship with the auditee is generally adversarial, so the auditor will not
have access to all of the financial information of the company.

Answer: B
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-06 Be able to explain why on most audit engagements an auditor tests
only a sample of transactions that occurred.
Bloom's: Understand
AACSB: Communication
AICPA: FN Decision Making; BB Industry

9) Which of the following statements best describes a relationship between sample size and other
elements of auditing?
A) If materiality increases, so will the sample size.
B) If the desired level of assurance increases, sample sizes can be smaller.
C) If materiality decreases, sample size will need to increase.
D) There is no relationship between sample size and materiality or the desired level of assurance.

Answer: C
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-06 Be able to explain why on most audit engagements an auditor tests
only a sample of transactions that occurred.
Bloom's: Apply
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Risk Analysis

5
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
10) Which of the following statements about the study of auditing is NOT true?
A) The study of auditing can be valuable to future accountants and business decision makers
whether or not they plan to become auditors.
B) The study of auditing focuses on learning the analytical and logical skills necessary to
evaluate the relevance and reliability of information.
C) The study of auditing focuses on learning the rules, techniques, and computations required to
analyze financial statements.
D) The study of auditing begins with the understanding of a coherent logical framework and
techniques useful for gathering and analyzing evidence about others' assertions.

Answer: C
Difficulty: 2 Medium
Topic: The Importance for Studying Auditing
Learning Objective: 01-01 Understand why studying auditing can be valuable to you whether or
not you plan to become an auditor, and why it is different from studying accounting.
Bloom's: Analyze
AACSB: Communication
AICPA: FN Decision Making; BB Industry

11) The basic definition of auditing states it is a process to:
A) detect fraud.
B) examine individual transactions so that the auditor may certify as to their validity.
C) objectively obtain and evaluate evidence regarding assertions.
D) assure the consistent application of correct accounting procedures.

Answer: C
Difficulty: 1 Easy
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.; 01-04 Know the basic definition of a financial statement audit.
Bloom's: Remember
AACSB: Communication
AICPA: FN Reporting; BB Critical Thinking

6
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
12) Assurance services may improve all of the following except:
A) relevance.
B) credibility.
C) periodicity.
D) reliability.

Answer: C
Difficulty: 1 Easy
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Remember
AACSB: Communication
AICPA: BB Industry; FN Reporting

13) Evidence is reliable if it:
A) signals the true state of a management assertion.
B) applies to the period being audited.
C) relates to the audit assertion being tested.
D) is sufficient to justify a conclusion.

Answer: A
Difficulty: 1 Easy
Topic: Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Measurement

14) Which of the following best describes the concept of audit risk?
A) The risk of the auditor being sued because of association with an auditee.
B) The risk that the auditor will provide a "clean" opinion on financial statements that are, in
fact, materially misstated.
C) The overall risk that a material misstatement exists in the financial statements.
D) The risk that auditors use audit procedures that are inappropriate.

Answer: B
Difficulty: 2 Medium
Topic: Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Risk Analysis

7
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
15) An auditor who accepts an audit engagement and does not possess expertise with respect to
the business entity's industry, should:
A) engage financial experts familiar with the nature of the business entity.
B) obtain a knowledge of matters that relate to the nature of the entity's business.
C) refer a substantial portion of the audit to another CPA, who will act as the principal auditor.
D) first inform management that an unqualified opinion cannot be issued.

Answer: B
Difficulty: 2 Medium
Topic: The Audit Process; Auditing Demands Logic, Reasoning, Resourcefulness
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.; 01-10 Understand why auditing demands logic,
reasoning, and resourcefulness.
Bloom's: Apply
AACSB: Ethics
AICPA: FN Decision Making; BB Industry

16) For publicly-held companies, which of the following is integrated into the audit of financial
statements?
A) Budgetary information audit.
B) The audit of internal controls.
C) Audit of management forecasts.
D) Audit of interim financial statements.

Answer: B
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Remember
AACSB: Communication
AICPA: BB Legal; FN Reporting

8
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
17) During the first phase of an audit, a CPA most likely would:
A) identify specific internal control activities that are likely to prevent fraud.
B) evaluate the reasonableness of the company's accounting estimates.
C) evaluate the integrity of management.
D) inquire of the company's attorney as to whether any unrecorded claims are probable or
asserted.

Answer: C
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Apply
AACSB: Communication
AICPA: FN Decision Making; BB Resource Management

18) In the context of agency theory, information asymmetry refers to the idea that:
A) information can vary in its reliability.
B) information can vary in its relevance.
C) management has more information about the entity's true financial position than do the
absentee owners (i.e., stockholders).
D) management likely will not act in the best interests of the absentee owners.

Answer: C
Difficulty: 1 Easy
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Understand
AACSB: Communication
AICPA: BB Critical Thinking; FN Risk Analysis

9
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
19) Which of the following best describes why an independent auditor is asked to express an
opinion on the fair presentation of financial statements?
A) It is difficult to prepare financial statements that fairly present a company's financial position
and changes in cash flows without the expertise of an independent auditor.
B) It is management's responsibility to seek available independent aid in the appraisal of the
financial information shown in its financial statements.
C) The opinion of an independent party is needed because a company is not likely to be
considered objective with respect to its own financial statements.
D) It is a customary courtesy that all stockholders of a company receive an independent report on
management's stewardship in managing the affairs of the business.

Answer: C
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Apply
AACSB: Reflective Thinking
AICPA: FN Reporting; BB Critical Thinking

20) Which of the following best describes the fundamental, underlying reason for why there is
demand for an independent auditor to report on financial statements?
A) A management fraud may exist and it is more likely to be detected by auditors if they are
independent.
B) Different interests may exist between the company preparing the statements and the parties
using the statements.
C) A misstatement of account balances may exist and it is the independent auditor's
responsibility to ensure that financial statements are not misstated.
D) A poorly designed internal control system may be in place.

Answer: B
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Analyze
AACSB: Reflective Thinking
AICPA: FN Reporting; BB Critical Thinking

10
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
21) Which of the following best describes why publicly-traded corporations follow the practice
of having the external auditor appointed by the board of directors or elected by the stockholders?
A) To promote an adversarial relationship between the auditor and the corporation's
management.
B) To enhance auditor independence from the management of the corporation.
C) To encourage a policy of rotation of the independent auditors.
D) To give management more leverage over the auditor's decisions.

Answer: B
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Analyze
AACSB: Ethics
AICPA: BB Legal; FN Risk Analysis

22) Auditing is defined as a "systematic process of objectively obtaining and evaluating evidence
regarding assertions..." What is meant by "systematic process"?
A) All audits involve obtaining the same evidence.
B) All audits involve evaluating evidence in the same manner.
C) There should be a well-planned approach for obtaining and evaluating evidence.
D) All assertions are equally important for all audits.

Answer: C
Difficulty: 2 Medium
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.; 01-04 Know the basic definition of a financial statement audit.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: FN Decision Making; BB Critical Thinking

11
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
23) Which of the following would best be described as an assurance service?
A) Preparing a report representing a client's position during an IRS audit.
B) Working with a company to develop a more efficient method of processing financial
transactions.
C) Offering an opinion concerning the accuracy of statements made on an entity's website
relating to its online privacy policies.
D) Assisting a company in identifying potential sources of capital for potential acquisitions.

Answer: C
Difficulty: 2 Medium
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Understand
AACSB: Communication
AICPA: FN Decision Making; BB Industry

24) Which of the following statements is not true with respect to assurance, attest, and audit
services?
A) These services are applied only to financial statements and financial statement accounts.
B) These services all involve obtaining and evaluating evidence.
C) These services all involve determining the correspondence of some information to a set of
criteria.
D) These services all involve issuing a report.

Answer: A
Difficulty: 2 Medium
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Apply
AACSB: Communication
AICPA: FN Decision Making; BB Industry

12
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
25) Auditors are most likely to use the most rigorous audit procedures to examine:
A) routine transactions.
B) management assertions that are deemed to be of low risk.
C) only the rights and obligations assertion.
D) management assertions that are deemed to be of high risk.

Answer: D
Difficulty: 2 Medium
Topic: Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.
Bloom's: Apply
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Risk Analysis

26) When obtaining an understanding of the entity and its environment, the auditor should obtain
an understanding of internal controls primarily to:
A) identify areas of relatively high risk of misstatement and plan the audit accordingly.
B) provide suggestions for improvement to the company.
C) serve as a basis for setting audit risk and materiality.
D) decide whether to perform an audit for the company.

Answer: A
Difficulty: 2 Medium
Topic: The Audit Process; Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.; 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: BB Industry; FN Risk Analysis

13
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
27) Which one of the following statements best describes the concept of materiality?
A) Materiality is determined by reference to specific quantitative guidelines established by the
AICPA.
B) Materiality depends only on the dollar amount of an item relative to other items in the
financial statements.
C) Materiality depends on the nature of an item but not on the dollar amount of the item.
D) Materiality is largely a matter of professional judgment.

Answer: D
Difficulty: 2 Medium
Topic: Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Measurement

28) Before accepting an engagement to audit a new entity, an auditor is required to:
A) make inquiries of the predecessor auditor.
B) tell the company whether or not the auditor is willing to issue a "clean" opinion.
C) prepare a memorandum setting forth the staffing requirements and documenting the
preliminary audit plan.
D) become a member of the entity's board of directors.

Answer: A
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Remember
AACSB: Communication
AICPA: FN Decision Making; BB Industry

14
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written consent of McGraw-Hill Education.
29) An investor is reading the financial statements of the Stankey Corporation and observes that
the statements are accompanied by an auditor's unqualified report. From this, the investor may
conclude that:
A) any disputes over significant accounting issues have been settled to the auditor's satisfaction.
B) the auditor is satisfied that Stankey will be highly profitable in the future.
C) the auditor is certain that Stankey's financial statements have been prepared accurately and
that all account balances are precisely correct.
D) the auditor has determined that Stankey's management is not qualified to lead the company.

Answer: A
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.; 01-08 Know what an audit report is and understand
the nature of an unqualified report.
Bloom's: Understand
AACSB: Communication
AICPA: BB Industry; FN Reporting

30) Preliminary engagement activities include:
A) evaluating internal controls.
B) assessing audit risk at the account balance level.
C) setting materiality.
D) performing background checks on top management.

Answer: D
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Remember
AACSB: Analytical Thinking
AICPA: FN Decision Making; BB Resource Management

15
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written consent of McGraw-Hill Education.
31) The auditor's report is generally addressed to the:
A) chief operating officer.
B) securities and exchange commission.
C) stockholders of the company.
D) chief financial officer.

Answer: C
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-08 Know what an audit report is and understand the nature of an
unqualified report.
Bloom's: Remember
AACSB: Communication
AICPA: BB Industry; FN Reporting

32) An auditor would issue an adverse opinion if:
A) the auditor encounters adverse attitudes toward the auditor on the part of company
management.
B) a qualified opinion cannot be given because the auditor is not qualified to do so.
C) an immaterial misstatement is present.
D) the statements taken as a whole do not fairly present the financial condition and results of
operations of the company.

Answer: D
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-08 Know what an audit report is and understand the nature of an
unqualified report.
Bloom's: Apply
AACSB: Communication
AICPA: BB Industry; FN Reporting

16
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
33) Which of the following is true with respect to the auditor's report?
A) The report indicates that the company's financial statements were audited in accordance with
generally accepted accounting standards.
B) The report indicates that the company's financial statements were audited in accordance with
applicable auditing standards.
C) The report indicates that the company's financial statements were audited in accordance with
the auditor's best judgment.
D) The report indicates that the company's financial statements were audited in accordance with
statements issued by the FASB.

Answer: B
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-08 Know what an audit report is and understand the nature of an
unqualified report.
Bloom's: Remember
AACSB: Communication
AICPA: BB Industry; FN Reporting

34) Which of the following is not a concept that is included in the scope paragraph of the
auditor's report?
A) The conformance of the financial statements with generally accepted accounting principles.
B) The audit was conducted in accordance with applicable auditing standards.
C) The audit was planned and performed to obtain reasonable, rather than absolute, assurance.
D) An audit involves examining items on a test (i.e., sampling) basis.

Answer: A
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-08 Know what an audit report is and understand the nature of an
unqualified report.
Bloom's: Remember
AACSB: Communication
AICPA: BB Industry; FN Reporting

17
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
35) Which of the following is not a benefit of emerging audit technologies?
A) Automate much of the more tedious work that auditors perform.
B) The potential to dramatically enhance the effectiveness and the value of the external audit.
C) Leave more time for auditors to better understand the businesses they are auditing the
underlying risks related to financial reporting.
D) Remove the challenge of junior auditor work and make that work less interesting.

Answer: D
Difficulty: 1 Easy
Topic: Audit Technology
Learning Objective: 01-09 Understand that the way audits are done is changing in exciting ways
due to the application of technology, and data analytics in particular.
Bloom's: Remember
AACSB: Communication
AICPA: BB Critical Thinking; FN Decision Making

36) Information Risk is defined as:
A) the risk that information circulated by a company's management will be false or misleading.
B) the risk that an assertion contains a misstatement, before considering internal controls.
C) the risk that auditor is has followed appropriate auditing standards and issued a standard
unqualified opinion, and the financial statements contain a material misstatement.
D) the risk that the internal controls will not prevent or detect a misstatement in the financial
statements.

Answer: A
Difficulty: 2 Medium
Topic: Audit Demand
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Remember
AACSB: Communication
AICPA: BB Critical Thinking; FN Decision Making

18
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
37) On a high level, the accounting processes of a business consist of internal controls,
individual transactions, and account balances.

Required:

A. Describe the relationship between internal controls, individual transactions, and account
balances.

B. Discuss how evidence regarding each of these three areas can help an auditor determine if the
financial statements are fairly stated.

Answer:
A.
A company implements internal controls as a safeguard to ensure appropriate capturing and
recording of individual transactions, which are then collected into ending account balances.
Ending account balances are then used to prepare the financial statements. The auditor expresses
an opinion on the financial statements, which are made up of ending account balances and
disclosures.

B.
The auditor can obtain evidence from all three areas of the accounting process. For instance, an
auditor can directly test the account balance (e.g., by examining a bank statement reconciliation).
This evidence is usually the highest-quality but costliest evidence. Alternatively, the auditor can
obtain indirect information by testing the individual transactions that make up an account
balance. If transactions are handled properly, this provides indirect evidence that the ending
balances are more likely to be fairly stated. The least direct method of obtaining evidence is to
evaluate and test the company's internal controls, which are implemented to ensure that
transactions are handled properly. If a company's system of internal control is effective,
transactions are more likely to be handled properly, and thus the ending balances making up a set
of financial statements are more likely to be fairly stated. Auditors usually collect evidence
relating to all three areas: internal control, transactions, and ending balances.
Difficulty: 2 Medium
Topic: The Audit Process; Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.; 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Apply
AACSB: Communication
AICPA: FN Decision Making; BB Critical Thinking

19
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
38) Sally Thompson's company, Sally's Shoes, is a successful shoe retail business with one store.
Sally would like to expand to two locations, but the bank has asked for an independent audit
before it will provide financing. Sally hires her brother-in-law, George Thompson, to perform the
audit. George has experience in auditing non-profit organizations and he decides to perform the
audit the same way as his other audits. After completing all the steps of the audit process, George
issues an unqualified opinion indicating that he is certain that the company's financial statements
contain no misstatements. Comment on any potential problems with George's audit of Sally's
Shoes.

Answer:
Independence: Because George is Sally's brother-in-law, he is not considered independent. This
presents a problem, both in the perceived value of the audit and in the actual objectivity of the
audit. That is, George may be intentionally or unintentionally biased towards Sally's Shoes rather
than its creditors. This would also violate professional standards.

Competence: George's competence in this audit is also questionable. While George has
experience in auditing, he has no experience or knowledge of retail stores or even for-profit
organizations. To successfully perform an audit, George would need to obtain an understanding
of the industry. One audit should not be performed exactly the same as another—rather, audits
should be tailored to the specific circumstances and risks.

Other: An unqualified audit opinion provides only reasonable assurance, not certainty or
"absolute" assurance. It also provides assurance only with respect to the fairness of the financial
statements "in all material respects;" it does not provide assurance with respect to all
misstatements, only material ones.
Difficulty: 3 Hard
Topic: The Demand for Auditing and Assurance; The Audit Process
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.; 01-07 Be able to describe the basic financial statement auditing
process and the phases in which an audit is carried out.
Bloom's: Analyze
AACSB: Ethics
AICPA: BB Legal; FN Risk Analysis

20
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
39) Explain the relationship between audit, attest and assurance services.

Answer: All three services entail the evaluation of evidence to determine the correspondence of
some information to a set of criteria and the issuance of a report to indicate the degree of
correspondence.

Assurance services are independent professional services that improve the quality of information
or its context, for decision makers. Note that assurance services cover both nonfinancial and
financial information. Assurance services can capture information, improve its quality, and
enhance its usefulness for decision makers. The extended reach of this definition allows
professionals to report not only on the reliability and credibility of information but also on the
relevance and timeliness of that information.

Attestation is a type of assurance. Attest services occur when a practitioner is engaged to issue or
does issue a report on subject matter or an assertion about subject matter that is the responsibility
of another party. The practitioner is able to add reliability and credibility to information beyond
traditional financial information. Examples of attest services include financial forecasts and
reports on internal control.

Auditing is a specialized form of an attest service. Auditing is a systematic process of (1)
objectively maintaining and evaluating evidence regarding assertions about economic actions
and events to ascertain the degree of correspondence between those assertions and established
criteria and (2) communicating results to interested users. Examples of audit services include
compliance auditing and audits of financial statements.
Difficulty: 2 Medium
Topic: Auditing, Attest, and Assurance Services Defined
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: FN Decision Making; BB Industry

21
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
40) Define "information asymmetry" and discuss it in the context of the financial markets.
Include in your discussion how information asymmetry is reduced.

Answer: In the context of financial markets, information asymmetry is the concept that the
company's management generally has more information about the true financial position and
results of operations of the entity than the absentee owner does. While management of a public
company works as an agent for the stockholders, a conflict of interest is apparent because both
sides seek to maximize their self-interest. This leads to a risk that the manager will not always
act in the best interest of the owner. Therefore, the owners attempt to protect themselves through
monitoring. Audits provide reasonable assurance that the information presented by management
is fairly stated. The owners are attempting to reduce information asymmetry by seeking out
reliable company information.
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Apply
AACSB: Communication
AICPA: BB Critical Thinking; FN Risk Analysis

22
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
41) The textbook presented the concept of auditing through an analogy that involved buying a
house and hiring a house inspector. Name three desirable qualities of a house inspector or an
auditor and discuss how those qualities apply to an auditor and why those qualities are important
for an auditor to possess.

Answer: A house inspector should be competent, which means he should possess the required
training, expertise, and experience to evaluate the property for sale. An auditor should also be
competent. An auditor must know the acceptable methods to perform an audit and report an
opinion. Furthermore, the auditor should have or obtain knowledge of the specific industry
involved in the audit so she can appropriately adjust the timing, nature, and extent of auditing
procedures.

A house inspector should be objective. He should have no reason to side with the seller; he is
independent of the seller's influence. In the same way, an auditor should be independent of
management's influence. Financial statement audits differ from house inspections in that auditing
fees are paid for by the seller instead of the buyer. Because of this, an auditor needs to maintain
independence in fact and appearance to decrease bias towards the company's management and
garner public confidence for the findings.

A house inspector should be honest; he should conduct himself with integrity and share all
findings with the buyer. If an auditor discovers a material misstatement, she is required to report
the findings to management. If nothing is done to rectify the situation and the auditor feels the
financial statements are not fairly presented, she cannot issue an unqualified report.

A house inspector should be skeptical. He will not simply take the seller's assertions at face
value. He will conduct his own analysis and testing. An auditor, in comparison, should always
exercise professional skepticism. An auditor gathers her own evidence to determine the validity
of management's assertions.

A house inspector should be responsible and/or liable. He should stand behind his assessment
with a guarantee and/or be subject to litigation if he fails to act with due care. An auditor should
always act with due care. When a firm issues a report, the report is signed with the firm's name to
signify the firm's responsibility for performing the audit.
Difficulty: 2 Medium
Topic: The Demand for Auditing and Assurance
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Apply
AACSB: Communication
AICPA: FN Decision Making; BB Marketing

23
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
42) Discuss an overview of the financial statement audit process using the terms "assertion,"
"evidence," and "report."

Answer: The auditor gathers evidence about the business transactions that have occurred
(economic activity and events) and about management (the preparer of the statements). The
auditor uses this evidence to compare the assertions contained in the financial statements to the
criteria chosen by the user. The auditor's report communicates to the user the degree of
correspondence between the assertions and the criteria.
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Understand
AACSB: Communication
AICPA: BB Industry; FN Reporting

43) You are a new employee at the accounting firm Murray & Murray, CPAs. Before you are
assigned to your first audit, your supervisor tests your knowledge and asks you to explain the
term "scope" in the context of a financial statement audit.

Required:

A. Provide a definition of scope.
B. Describe what influences an auditor's determination of scope.

Answer:
A.
The scope of an audit is the type and amount of audit work to be performed.

B.
The auditor's assessments of risk and materiality influence the scope of the audit. For instance, if
an auditor sets a lower materiality amount or would like to substantially reduce audit risk, the
scope of the audit would be increased. In establishing the scope of an audit, the auditor must
make decisions about the nature, extent, and timing of evidence to be gathered in order to
evaluate management's assertions.
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Remember
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Measurement

24
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
44) Why must an auditor assess materiality?

Answer: An auditor must assess materiality because to find all misstatements would not be cost-
efficient, or even feasible. To search for all misstatements, the auditor would need to examine
every transaction. In addition, relatively minor misstatements may not matter to users. For this
reason, when planning and performing an audit the auditor focuses on misstatements that would
affect the users' decisions (i.e., material misstatements).
Difficulty: 2 Medium
Topic: The Audit Process; Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-06 Be able to explain why on most audit engagements an auditor tests
only a sample of transactions that occurred.; 01-05 Understand three fundamental concepts that
underlie financial statement auditing.
Bloom's: Apply
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Risk Analysis

45) You are a new staff auditor and you are auditing a company's inventory account. Briefly
describe one way you might obtain direct evidence and one way you might obtain indirect
evidence that the inventory account balance is fairly stated.

Answer: To obtain direct evidence, an auditor might physically examine and count the items
included in the ending balance of the inventory account. To obtain indirect evidence, an auditor
might examine invoices from suppliers relating to purchases of inventory or test whether the
internal controls over the inventory process were working properly.
Difficulty: 3 Hard
Topic: Fundamental Concepts in Conducting a Financial Statement Audit
Learning Objective: 01-05 Understand three fundamental concepts that underlie financial
statement auditing.
Bloom's: Apply
AACSB: Analytical Thinking
AICPA: FN Decision Making; BB Industry

25
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
46) Name and discuss the seven phases of the audit process.

Answer:
1. Client acceptance/continuance: To minimize the likelihood that an auditor will be associated
with companies who lack integrity, prospective auditors are required to confer with the
predecessor auditor and frequently conduct background checks on top management.

2. Preliminary engagement activities: Preliminary engagement activities include (1) determining
the audit engagement team requirements; (2) ensuring the independence of the audit team and
audit firm; and (3) establishing an understanding with management regarding the services to be
performed and the other terms of the engagement.

3. Plan the audit: The audit team must make a preliminary assessment of materiality and relevant
risks. With those determinations, the audit team can assess risk relating to the likelihood of
material misstatements in the financial statements. Based on these assessments, the auditor then
prepares a written audit plan that sets forth, in reasonable detail, the nature, extent, and timing of
the audit work.

4. Consider and audit internal control: The auditor gains an understanding of internal control to
determine its effectiveness at achieving reliability of financial reporting.

5. Audit business processes and related accounts: The auditor determines and performs
individual audit procedures directed toward specific assertions in the accounts that are likely to
be misstated.

6. Complete the audit: The auditor evaluates the sufficiency of the evidence gathered, assesses
the possibility of contingent liabilities, and searches for any events subsequent to the balance
sheet date that may impact the financial statements.

7. Evaluate results and issue audit report: The auditor reaches a conclusion as to whether or not
the financial statements are fairly stated. If the uncorrected misstatements incorporated into the
financial statements do not cause the statements to be materially misstated, the auditor issues an
unqualified report.
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-07 Be able to describe the basic financial statement auditing process and
the phases in which an audit is carried out.
Bloom's: Remember
AACSB: Communication
AICPA: FN Decision Making; BB Resource Management

26
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
47) A standard, unqualified auditor's report for a public company contains three sections. Provide
a brief (one or two sentences) description for each section.

Answer: The first section, Opinion on the Financial Statements, indicates the name of the
company being audited, the financial statements covered by the report, and the auditor's opinion
concerning the fairness of financial statements. The second section, Basis for Opinion,
communicates to the users, in very general terms, what an audit entails and how the audit was
conducted (in accordance with the PCAOB auditing standards). The third section, Critical Audit
Matters, identifies matters arising from the audit that involve especially challenging, subjective,
or complex auditor judgment, and how the auditor responded to those matters.
Difficulty: 1 Easy
Topic: The Audit Process
Learning Objective: 01-08 Know what an audit report is and understand the nature of an
unqualified report.
Bloom's: Remember
AACSB: Communication
AICPA: BB Industry; FN Reporting

48) Explain the relationship between sample size, materiality, and desired level of assurance.

Answer: The size of a sample is influenced by the materiality and the desired level of assurance
for the account or assertion being examined. There is an inverse relationship between sample
size and materiality (i.e., if materiality increases then sample size decreases) and a direct
relationship between sample size and the desired level of assurance (i.e., if the desired level of
assurance increases then sample size increases).
Difficulty: 2 Medium
Topic: The Audit Process
Learning Objective: 01-06 Be able to explain why on most audit engagements an auditor tests
only a sample of transactions that occurred.
Bloom's: Understand
AACSB: Analytical Thinking
AICPA: FN Decision Making; BB Industry

27
Copyright 2019 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
49) Other than a financial statement audit, what are two other assurance services? How do these
assurance services differ from a financial statement audit?

Answer: Services like Consumer Reports, Carfax, and Angie's List are all examples of
Assurance Services. Assurance services are defined as independent profession services that
improve the quality of information, or its context for decision makers. Consumer Reports sells to
consumers information about products and services based on Consumer Reports' scientific
testing. Carfax generates reports on used vehicles' maintenance history and vehicle damage
history for used car purchasers. Angie's List provides user reviews of home project service
providers. The user reviews are verified by Angie's List. All of these assurance services differ
from an Audit in that Auditing Standards require auditors to issue an audit report. The Assurance
Services listed provide reports, but there is no government or regulatory body that requires them
to do so. Also auditing is defined as a systematic process of objectively obtaining and evaluating
evidence regarding assertions about economic actions and events (i.e., financial statements) to
ascertain the degree of correspondence between those assertions and established criteria (e.g., US
GAAP) and communicating the results (i.e., audit report). These items are different than the
more general definition of an assurance service.
Difficulty: 2 Medium
Topic: Assurance Services
Learning Objective: 01-03 Understand the relationships among auditing, attestation, and
assurance services.
Bloom's: Remember
AACSB: Communication
AICPA: BB Critical Thinking; FN Research

50) The cost of capital can be generally defined as the rate of return expected by anyone who
provides capital to a company (e.g., an investor or a bank). How can a financial statement audit
reduce the cost of capital for a company?

Answer: An audit adds credibility to a company's financial statements. The audit reduces
information risk, or the risk that information circulated by a company's management will be false
or misleading. With reduced risk of poor information, anyone providing capital will have better
information on which to base their capital decisions. This will lead to a lower cost to the
company for obtaining capital.
Difficulty: 2 Medium
Topic: Audit Demand
Learning Objective: 01-02 Understand the demand for auditing and be able to explain the
desired characteristics of auditors and audit services through an analogy to a house inspector and
a house inspection service.
Bloom's: Analyze
AACSB: Analytical Thinking
AICPA: BB Critical Thinking; FN Risk Analysis

Another Random Document on
Scribd Without Any Related Topics

Vanha rahaston hoitaja, aina entisissä muistoissaan Rislerin tulosta
tehtaasen, vastasi:
— Totta kai minä sen muistan!… Ensimmäisen kerran, kun söimme
yhdessä Palais-Royalissa, oli helmikuussa 46, jona vuonna
toimitettiin kaavalaudat tehtaalle.
— Eipä… minä tarkoitan kolme vuotta sitte… Tuolla, vastapäätä,
me söimme sinä kuuluisana iltana.
Ja hän osoitti hänelle Vefourin salin ikkunoita, joita mailleen
menevä aurinko valaisi, kuni ruunu hääateriassa.
— Kah, se on totta… jupisi Sigismund hiukan hämillään. Mikä
onneton aatos oli saanut hänen tuomaan ystävänsä paikkaan, joka
muistutti hänelle niin ikäviä asioita.
Risler, joka ei tahtonut tehdä ateriaa surulliseksi, nosti nopeasti
lasinsa.
— Siis! terveydeksesi, vanha kumppalini.
Hän koetti kääntää pois puhelun. Mutta hetken kuluttua hän itse
saattoi sen jälleen samaan esineesen, ja hiljaa, ikäänkuin
häpeissään, kysyi hän Sigismundilta:
— Oletko häntä nähnyt?
— Vaimoasi?… En, en koskaan.
— Ei… ei mitään.
— Mutta sitte, olet varmaan hänestä kuullut. Mitä hän on tehnyt
näiden kuuden kuukauden kuluessa? Asuuko hän vanhempainsa

kanssa?
— Ei.
Risler vaaleni.
Hän oli toivonut, että Sidonie palaisi äitinsä luo, ja tekisi työtä,
kuin hänkin, unhottaakseen ja sovittaakseen. Hän oli usein ajatellut,
että hän sen mukaan, mitä saisi Sidoniesta kuulla, kun hänellä olisi
oikeus hänestä puhua, järjestäisi tulevan elämänsä, ja tuommoisessa
kaukaisessa, unelman tapaisessa, epätietoisessa tulevaisuudessa oli
hän toisinaan elävinään Chèbeläisten kanssa jossakin maan perällä,
missä ei mikään muistuttanut entistä häpeää. Se ei ollut mikään
ehdotelma, totta se; mutta se oli syvällä hänen mielessään,
ikäänkuin toivona ja sinä tarpeena, joka löytyy kaikissa olennoissa
onnessa korjautuakseen.
— Onkos hän Parisissa?… kysyi Risler vähän aikaa mietittyään.
— Ei… Hän lähti kolme kuukautta sitte. Eikä tiedetä, minne hän on
mennyt.
Sigismund ei lisännyt, että hän oli lähtenyt Cazaboninsa kanssa,
jonka nimellä hän nyt kävi, että he kulkivat yhdessä maakunnan
kaupungeita, että hänen äitinsä oli epätoivossa, ei nähnyt häntä
enää, eikä kuullut hänestä muuta kuin Delobellen kautta. Sigismund
ei luullut tarpeelliseksi mainita tästä mitään, ja viimeisen sanansa
jälkeen: "Hän lähti," vaikeni hän.
Risler puolestaan ei uskaltanut kysyä mitään enää.
Heidän siinä istuessa vastatusten, jotenkin hämillään pitkästä
äänettömyydestä, alkoi sotaväen soitto kaikua puutarhan puiden

alla. Soitettiin yhtä noista italialaisista opera-uvertyyreistä, jotka
näkyvät tehdyiksi soitoksi taivasalla yleiskävelyjä varten ja joiden
monilukuiset säveleet sekaantuvat, nousten ilmoille, pääskysten
sirkutukseen ja vesisuihkujen helmiheittoon. Räikeät torvet ylentävät
kyllä haalean vienoa suloutta noina kesäpäivien ehtoina, jotka ovat
niin uuvuttavat, niin pitkät Parisissa; näkö kuuleekin vaan niitä.
Etäinen pyörien tärinä, leikkivien lasten huudot, kävelijöiden askeleet
hälvenevät näihin heleihin aaltoihin, uhkuviin, virkistyttäviin, jotka
ovat Parisilaisille yhtä tarpeelliset, kuin heidän kävelypaikkojen
jokapäiväinen kasteleminen. Ylt'ympärillä väsyneet kukat, tomusta
valkeat puut, kasvot, jotka kuumuus tekee vaaleiksi ja uleiksi, suuren
kaupungin kaikki surut ja kurjuudet, kummastuneina ja miettiväisinä
puutarhojen raheilla, saavat siitä lohduttavaa, elähyttävää mieltä.
Ilma liikkuu, uudistuu, noista säveleistä, jotka sen soinnulla
täyttävät.
Risler parka tunsi ikäänkuin höllitystä hermoissaan.
— Tekee oikeen hyvää kuulla hiukan soittoa… sanoi hän loistavin
silmin; ja hän jatkoi alentaen äänensä.
— Sydämeni on raskas, vanha mies… Jospa tietäisit…
He eivät puhuneet mitään, vaan nojasivat ikkunaan, sillä välin kuin
kahvia tarjottiin.
Sitte herkesi soitto, puisto kävi autioksi. Myöhästynyt valo nousi
kattoja kohti, lähetti viimeiset säteensä korkeimpiin ikkunoihin,
lintujen, pääskysten seuraamina, jotka räystäiltä, jossa he likistyivät
vasten toisiaan, sirkuttelivat viimeiset hyvästinsä sammuvalle
päivälle.

— Noh… Minne mennään? sanoi Planus ravintolasta lähtiessä.
— Minne tahdot…
Aivan lähellä, Montpensierin kadun varrella, eräässä
ensimmäisessä kerroksessa, oli "café chantant", jonne näkyi
menevän paljo väkeä.
— Jos menisimme?… kysyi Planus, joka tahtoi mihin hintaan
tahansa haihduttaa ystävänsä ikävyyttä… on mainiota.
Risler antoi viedä itsensä; kuuteen kuukauteen ei hän ollut juonut
olutta…
Se oli vanha ravintola, muutettu laulajaissaliksi. Kolme suurta
suojaa perättäin, joista väliseinät olivat lyödyt alas, kannatti ja erotti
kullatut pylväät heleän punaisine ja vaalean sinisine maurilaisine
maalauksineen, pienet puolikuut ja käärityt turbaanit koristeina.
Vaikka vielä oli aikaista, olivat kaikki paikat täynnä; ja ikäänkuin
tukehdutti jo ennenkuin sisään tulikaan, nähdessään ainoastaan
ihmisparvet, jotka istuivat pöytien ääressä, ja perällä, puoleksi
kätkössä pylväsrivin takana, nuo naiset, ladottuina laululavalle,
valkoisiksi koristettuina, kaasun häikäisevässä kuumuudessa.
Molempien ystäviemme oli hyvin vaikea saada paikka itselleen, ja
vielä sitte pylvään taakse, josta eivät voineet nähdä muuta, kuin
puolen lavaa, jolla sillä hetkellä seisoi komea herra mustissa
vaatteissa, keltaisissa hansikkaissa, kiherrettynä, maalattuna,
voideltuna, ja hän lauloi väräjävällä äänellä:
Mun kultaharja leijonain,
Jotk' himoatte laumoain

Seis!… Min oon vartijanaaa…
Yleisö — vähäisiä kauppamiehiä rouvineen, tyttärineen — näytti
olevan ihastuksissaan, naiset etenkin. Hän oli ihan puoti kuvitelmien
ihanne, tuo erämaan komea paimen, joka puhui jalopeuroilleen noin
arvokkaasti ja vartioi laumaansa tanssipu'ussa. Ja huolimatta
porvarillisesta käytöksestään, kainoista pukineistaan ja halvasta
puotihymystään, kurottivat kaikki nämät naiset pieniä nokkiaan
kohden tunteellisuuden onkikoukkua ja vierittelivät raukeita silmiä
laulajan puoleen. Koomillista oli nähdä tuon katseen lavallepäin
yht'äkkiä muuttuvan, käyvän ylenkatseelliseksi ja julmaksi
sattuessaan aviomieheen, puolisoraukkaan, joka parasta kättä joi
rauhallisesti olutta tuopistaan vaimonsa vastassa: 'Et sitä sinä
kelpaisi olemaan vartijanaan leijonain partaa vastaan ja sitte vielä
mustissa vaatteissa ja keltaisissa hansikkaissa…
Ja miehen silmä näkyi vastaavan:
— Niin! totta perin, koko velikulta, tuo tuossa.
Jotenkin välinpitämättöminä sellaisesta sankarimaisuudesta,
maistelivat Risler ja Sigismund oluttaan, kääntämättä suurta
huomiota soittoon, kun, laulun loputtua, käsien taputuksessa,
huudoissa, hälinässä, joka sitä seurasi, ukko Planus huudahti:.
— Kah! kummallista… näköään… niinpä niin, enhän minä
erehdykään… Se on hän, se on Delobelle!
Todellakin huomasi hän kuuluisan näyttelijän tuolla, ensi rivissä
lähellä lavaa. Hänen harmeentuva päänsä näkyi kolmen neljättä osan
kulman asennossa. Huolimattomasti nojasi hän pylvääsen, hattu
kädessä, komea "ensimmäisten näytäntöjen" puku yllä, häikäisevät

alusvaatteet, tukka hiukan kiherrettynä, musta takki kameelioineen
napinreiässä, kuin tähtenä ikään. Hän katseli aijoittain yleisöä aivan
ylpeällä katseella; mutta lavaa kohti kääntyi hän useimmiten,
herttaisille silmäyksineen, rohkaisevine pikku hymyineen, salaisine
taputuksineen jollekin, jota ukko Planus paikaltaan ei voinut nähdä.
Kuuluisan Delobellen olo kahvila laulajaisissa ei ollut mitäkään
tavatointa, sillä hän vietti kaikki illat ulkona, kuitenkin tunsi vanha
rahastonhoitaja jonkinlaista levottomuutta huomatessaan samassa
katselijarivissä sinisen kapotin ja kaksi terässilmää. Se oli rouva
Dobson, tuntehikas laulun opettajatar. Piippujen savussa ja väen
tungoksessa, tekivät nuo molemmat, lähetysten olevat henkilöt
Sigismundiin saman vaikutuksen, kuin kaksi kummitusta, jommoisen
pahan unen yhteensattumiset synnyttävät.
Hän pelkäsi ystävänsä tähden, tietämättä oikeastaan miksi; ja oitis
tahtoi hän viedä hänen pois:
— Mennään tiehemme, Risler… Täällä kuolee kuumaan.
Juuri kun he nousivat ylös — sillä Rislerille oli saman tekevä jäädä
taikka lähteä — rupesi orkesteri, johon kuului piano ja muutamia
viuluja, soittamaan kummallista riturnellia. Salissa tapahtui
uteliaisuuden liike. Huudettiin: "Hiljaa!… Hiljaa!… Istualle!"
Heidän täytyi istua paikoilleen. Ja Risler alkoikin käydä
levottomaksi.
— Minä tunnen tuon laulun, arveli hän. Missäs minä sen olen
kuullut?

Taputusten jylinä ja Planuksen huudahdus sai hänen nostamaan
silmiään.
— Tule, tule… mennään pois… sanoi rahaston hoitaja, koettaen
vetää häntä ulos.
Mutta oli liian myöhää.
Risler oli jo nähnyt vaimonsa astuvan lavan portaalle ja
kumartavan yleisölle, tanssijattaren hymyllä. Hän oli valkoisessa
vaatteessa, kuin tanssijaisyönä; mutta nyt oli vähemmin rikkautta
hänen pukineessaan ja silmään sattuvaa yhtäkaikkisuutta.
Vaate piti tuskin kiinni olkapäistä; hiukset liitelivät vaaleana pilvenä
silmillä ja kaulan ympäri kierteli komeine välkyttimineen nauha
helmiä, liian suuria ollakseen oikeita. Delobelle oli oikeassa:
mustalaiselämää hänen oli tarviskin. Hänen kauneutensa oli saanut
jonkimmoisen suruttoman osotteen, joka kuvaeli häntä, teki hänestä
paenneen vaimon oikean tyypin, joka on jätetty salliman varaan ja
vaipuu askelittain parisilaisen hornan syvyyteen, ilman että
mailmassa olisi enää mitään kyllin väkevää saattamaan hänet
vapaasen ilmaan ja valoon.
Ja kuinka tyytyväiseltä hän näytti ilveilijä elämässään. Miten
reimasti hän astui lavalla! Oi! jos hän olisi voinut nähdä toivotointa ja
hirveätä katsetta, joka häneen tuijotti alaalta salista, piilosta pylvään
takaa, niin eipä hänen hymyssään olisi ollut tuota rivoa tyynyyttä,
eikä hänen äänensä olisi löytänyt mielisteleviä ja hiukenevia
taipumisia kuhertaakseen ainoata laulua, jonka rouva Dobson oli
saanut hänen oppimaan:

    Pikku neiti Sisi rukkaa,
    Lempi, se se hänen
    Mielen hukkaa.
Risler oli noussut ylös huolimatta Planuksen ponnistuksista.
— Istualle… istualle… huudettiin hänelle.
Poloinen ei kuullut mitään.
Hän katseli vaimoaan.
    Lempi, lempi, se se häneen
    Mielen hukkaa,
kertoi Sidonie imarrellen.
Hetken ajatteli Risler, hyppäisikö hän lavalle ja tappaisi kaikki.
Punaisia pyörijä näkyi hänen silmissään ja ikäänkuin raivon sokeutta.
Sitte valtasi hänen yht'äkkiä häpeä ja inho ja hän syöksi ulos
kaataen tuolia, pöytiä, kaikkien häväistyjen porvarien suuttumuksen
ja kirousten seuraamana.

VI.
Sidonien kosto.
Ei koskaan ollut Sigismund Planus, asuessaan yli kaksikymmentä
vuotta Montrougessa, tullut niin myöhään kotia, edeltäpäin
ilmoittamatta sisarelleen. Neiti Planus oli kovassa tuskassa hänkin.
Eläen yhtä pitäen sekä mielen että kaiken puolesta veljensä kanssa
ja omaten saman sielun häntä ja itseään varten, oli vanha piika
useimpina kuukausina tuntenut kajahdusta rahastonhoitajan kaikista
huolista, kaikista vastuksista; ja häneen oli vielä jäänyt suuri
herkkyys vavista ja olla liikutettu. Jos Sigismund vallankin myöhästyi
ajatteli hän:
— Voi! Herra Jumala… Kun ei vaan olisi jotakin tapahtunut
tehtaalla!
Senpä tähden tänä iltana, kun kanakansa oli lentänyt orrelle
nukkumaan ja päivällinen oli korjattu kenenkään siihen koskematta,
oli neiti Planus käynyt istumaan pieneen matalaan saliin, ja odotti,
mieli täynnä ahdistusta.

Vihdoin soitettiin yhdentoista aikaan. Se oli arka ja surullinen
kellonsoitto, joka ei mitenkään ollut Sigismundin lujan käteenoton
kaltainen.
— Tekö se olette, herra Planus?… kysyi vanha neiti ylhäältä
portailta.
Se oli hän; vaan hän ei tullut yksin. Iso kyyryselkäinen vanhus
seurasi häntä ja sanoi sisään astuessaan hyvää päivää verkallisella
äänellä. Silloin vasta tunsi neiti Planus Risler vanhemman, jota hän ei
ollut nähnyt uuden vuoden käynnistään saakka, se on vähää ennen
kaikkia tapahtumia tehtaalla. Hänen oli vaikea pidättää säälin
huudahdusta; mutta molempien miesten vakavan äänettömyyden
edessä käsitti hän, että oli oltava vaiti.
— Neiti Planus, sisareni, pankaa puhtaat raidit vuoteeseni.
Ystävämme Risler tekee meille kunnian makaamalla meillä tänä
yönä.
Vanha piika meni heti kohta valmistamaan huonetta melkein
hellällä huolella; sillä tiedetäänhän, että paitsi herra Planus-veljeäni,
Risler oli ainoa poikkeus yleisestä hylkäämisestä, johon hän luki
kaikki miehet.
Lähtiessään kahvilaulajaisista, oli Sidonien mies alussa ollut
tuokion hirvittävässä mielen liikutuksessa. Hän astui käsitysten
Planuksen kanssa, hervotoinna koko ruumiiltaan. Nyt ei ollut enää
kysymystä mennä hakemaan kirjettä ja kääryä Montrougesta.
— Anna minun olla… mene pois… sanoi hän Sigismundille, minä
tarvitsen olla yksinäni.

Mutta tämäpä olisi kyllä kavahtanut heittämästä hänet siten
epätoivoonsa. Rislerin huomaamatta, vei hän hänen kauas tehtaalta,
ja sydämensä älykkäisyyden puhuessa vanhalle rahaston hoitajalle,
mitä hänen oli sanominen ystävälleen, ei hän koko matkalla puhunut
hänelle muusta kuin Franssista, hänen pienestä Franssistaan, jota
hän kovin rakasti.
"Se, niin, se se oli rakkautta, ja oikeata ja lujaa… Petosta, ei ollut
pelättävää semmoisilta sydämmiltä!"
Puhellessaan olivat he jättäneet pauhuisan keski-Parisin. He
kävelivät nyt satamia pitkin, kulkivat Jardin des Plantes'in ohi, tulivat
sisään Saint-Marceau'n etukaupunkiin. Risler antoi viedä itseään.
Planuksen sanat tekivät hänelle kovin hyvää!
Siten saapuivat he lähelle Bièvreä, sillä kohdin määlikkäin
ympäröimää, joiden suuret kuivatustelineet pienapuineen siinsivät
taivaan kantta vasten: sitte Montsouris'in äärettömille tasangoille,
aavoille tantereille, polttamille ja hivuttamille tulihengähdyksen, jota
Parisi levittää ympäri jokapäiväisen työnsä, kuni jättiläislohikäärme,
jonka savu- ja höyryhenki ei kärsi mitään kasvullisuutta
kantomatkallaan.
Montsouris'ista Montrougen linnoituksiin on askel vaan. Kerran
sinne tultua, ei Planuksen ollut kovin vaikea saada ystävätään
luokseen. Hän ajatteli syytäkin, että hänen tyyni kotinsa, rauhallisen
ja hartaan veljellisen ystävyyden näkö tuottaisi tuon onnettoman
sydämeen ikäänkuin esima'un onnesta, joka odotti häntä hänen
veljensä Franssin rinnalla. Ja, todellakin, tuskin olivat he astuneet
taloon, kuin pienen talon herttaisuus jo teki vaikutustaan.

— Niin kyllä, sinä olet oikeassa, vanha mies, sanoi Risler
astuessaan suurin askelin matalassa salissa, minun ei ole enää
ajateltava vaimoani. Hän on kuin kuollut minulta nyt. Minulla ei ole
enää mailmassa, kuin pieni Franssini… En tiedä vielä tuotanko hänet
tänne, vai menenkö hänen luo, se on vaan varma, että tulemme
elämään yhdessä… Minä, joka niin kovin halusin omata pojan. Siinä
se nyt löytyi, poikani. Muita en tahdokaan. Kun ajattelen, että kerran
tahdoin kuolla… Eihän tok! Hän olisi ollut siitä liian onnellinen tuo
rouva tuolla!… Minä tahdon elää, päin vastoin, elää Franssin kanssa
ja ainoastaan häntä varten.
— Bravo! sanoi Sigismund, kas semmoisena minä tahdoin nähdä
sinut.
Samassa tuli neiti Planus ilmoittamaan, että huone oli valmis.
Risler pyysi anteeksi vaivasta, jonka hän heille saattoi.
— Te asutte täällä niin hyvin, niin onnellisina… Todellakin vahinko
tuoda teille suruani.
— Oh! vanha mies, sinä voit tehdä itsellesi samallaisen onnen,
sanoi kelpo Sigismund säteillen… Minulla on sisareni, sinulla veljesi.
Mitäs meiltä sitte puuttuu?
Risler hymyili epämääräisesti. Hän jo oli näkevinään itsensä
Franssin kanssa pienessä rauhallisessa ja kvääkarin tapaisessa
talossa, kuin tämä oli.
Todella oli ukko Planuksen ajatus hyvä.
— Lähde makaamaan, sanoi hän riemuitsevan näköisenä. Me
tulemme näyttämään sinulle huoneen.

Sigismund Planuksen huone oli suoja alakerroksessa, suuri
yksinkertaisesti, mutta siististi sisustettu suoja puuvilla uutimineen
ikkunoissa ja rankisessa ynnä pienine nelisnurkkaisine mattoineen
tuolien edessä, kiiltävällä permannolla. Äiti-rouva Fromontillakaan ei
olisi ollut mitään moittimista sen järjestyksessä ja kunnossa.
Laudoille, jotka muodostivat kirjaston, oli muutamia kirjoja rivitetty.
Onkijan käsikirja, Täydellinen emäntä, Barèmén korkolaskut. Se oli
talon tieteellinen puoli.
Ukko Planus katseli ympärilleen ylpeästi. Vesilasi oli paikallaan
pähkinäpöydällä, partaveitsilipas toaletilla.
— Näet sen, Risler… Kaikki löytyy, mitä tarvitaan… Muutoin jos
sinulta jotakin puuttuisi, niin ovat avaimet paikoillaan… et muuta,
kuin aukaiset vaan… Ja katso, kuinka kaunis näköala täältä on… Nyt
on hiukan pimeä; mutta huomen aamuna, herätessäsi, saat nähdä
se on komeata.
Hän aukaisi ikkunan. Alkoi sataa suuria sadepisaroita ja salamat,
viiltäen pimeyttä, valaisivat pitkän, äänettömän juovan penkereitä,
jotka levisivät etäällä sananlennätin patsaineen rivittäin tai mustine
kasemattiporttineen. Ajoittain, vartijan askeleet vahtipaikalla, pyssyn
tai miekan kalske muistuttivat, että oltiin sotaväen läheisyydessä.
Tämä se oli Planuksen kehuma näköala, alakuloinen näköala, jos
mikään.
— Ja nyt, hyvää yötä… Makaa hyvin. Vaan kun vanha
rahastonhoitaja oli pois menemäisillään, kutsui ystävänsä häntä.
— Sigismund?
— Täss'ollaan… sanoi kelpomies, ja odotti.

Risler hiukan punastui ja huulensa liikkuivat, kuten sen, joka aikoo
puhua; sitte kovalla ponnistuksella hillitsi hän itseään:
— Ei, ei mitään… Hyvää yötä, vanha mies.
Ruokasalissa juttelivat veli ja sisar vielä kauan aikaa hiljaa. Planus
kertoi illan hirveän tapahtuman, kohtauksen Sidonien kanssa; ja
tietysti siinä kuului: "oi, niitä vaimoja!…" ja "oi! niitä miehiä!"…
vihdoin, kun oli pantu lukkoon pienen puutarhan portti, meni neiti
Planus huoneesensa ja Sigismund asettui, niin hyvin kuin voi,
pieneen viereiseen suojaan.
Keskiyön aikaan kavahti rahastonhoitaja ylös unesta sisarensa
herättämänä, joka kutsui häntä puolikovaan, hyvin säikähtyneenä.
— Herra Planus-veljeni?
— Hä?
— Oletteko kuulleet?
— En… Mitä niin?
— Voi, se on hirveätä… Jotakin, ikäänkuin raskas huokaus, mutta
niin kova, niin surullinen… Se tuli alahuoneesta.
He kuuntelivat. Ulkona satoi vettä virtana sellaisen lehtien rapinan
seuraamana, joka antaa maalle täydellisen osoitteen yksinäisyydestä
ja autiudesta.
— Se on tuuli… sanoi Planus.
— Olen varma, ett'ei… Vait!… kuulkaa… Rajuilman melskeessä
kuului valitus, ikäänkuin nyyhkytys tuskallisesti lausutusta nimestä.

— Frans!… Frans!… Se oli kamalaa ja haikeata.
Kun Kristus ristillä päästi avaruuteen taivasta kohti toivottoman
huutonsa: "Eli, Eli, lamma sabacthani", niin ne, jotka sen kuulivat,
varmaan tunsivat samallaista ylenluonnollista pelkoa, kuin se, joka
yht'äkkiä valtasi neiti Planuksen.
— Minä pelkään, sopisi hän… jos menisitte katsomaan.
— Ei, ei, jätetään hän. Hän ajattelee veljeään… Mies parka! Tuo
ajatus voi hänelle vielä tehdä hyvin hyvää.
Ja vanha rahastonhoitaja nukkui jälleen.
Seuraavana päivänä hän heräsi, kuten ainakin, herätysrummun
kuuluessa linnoituksista; sillä pikku talo, kasarmien ympäröimänä,
järjesti koko elämänsä sotilasten soittojen mukaan. Sisar, joka jo oli
noussut, ruokki kanoja. Nähdessään Sigismundin ylähällä, tuli hän
hänen luo hiukan liikutettuna.
— Omituista, sanoi hän, minä en kuule mitäkään Rislerin luota…
Yhtä kaikki on ikkuna selkoselällään.
Sigismund, hyvin hämmästyneenä, meni kolkuttamaan ystävänsä
ovelle:
— Risler!… Risler!
Hän kutsui häntä levottomalla äänellä:
— Risler oletko siellä makaatko, vai?
Ei mitään vastausta. Hän aukaisi oven.

Huone oli kylmä. Tuntui, että avonaisesta ikkunasta kosteus ulkoa
oli tulvinut koko yön. Ensimmäisestä silmäyksestä, jonka Planus loi
vuoteesen, ajatteli hän; "Hän ei ole pannut maata…" Todellakin,
peite oli koskematoin, ja huoneessa levotoin valvominen näkyi
vähimmistäkin seikoista, vielä savuavasta lampusta, joka oli jätetty
sammuttamatta ja unettomassa kuumeessa tyhjennetystä
karahvista; mutta se, joka pelästytti rahastonhoitajaa, oli, että hän
näki piirongin laatikon ihan auki, jonne hän huolellisesti oli tallettanut
ystävänsä hänelle uskoman kirjeen ja kääryn.
Kirjettä ei ollut. Au'aistu kääry oli pöydällä ja siinä näkyi Sidonien
valokuva, kun hän oli viidentoista vanha. Entinen pikku Chèbe, neiti
Le Miren oppilas, hameineen, kaattineen, otsalle hajoitetut
vallattomat hiukset ja vielä kömpelön tytön väkinäinen ryhti, ei
ollenkaan ollut nykyisen Sidonien näköinen. Ja siitä syystä juuri oli
Risler säilyttänyt valokuvan, muistona ei vaimostaan, vaan pikku
"tytistä."
Sigismund joutui hämille:
— Se on minun vikani, ajatteli hän… Minun olisi pitänyt ottaa pois
avaimet… Mutta kuka olisi luullut, että hän häntä vielä ajatteli?…
Hän oli minulle niin kovin vannonut, ett'ei tuota vaimoa hänelle enää
ollut olemassa.
Samassa tuli neiti Planus sortunein kasvoin.
— Herra Risler on lähtenyt… virkkoi hän.
— Lähtenyt?… Eikö puutarhan portti sitte ollut lukossa?
— Hän on mennyt muurin yli… Näkyy jälkiä.

He katselivat toisiaan hämmästyneinä.
Planus ajatteli: "Se on kirje!…"
Näköään oli vaimonsa kirje ilmoittanut Rislerille jotakin tavatointa;
ja ett'ei herättäisi isäntäväkeä, oli hän lähtenyt hiljaa ikkunasta, kuin
varas. Miksi? Mitä varten.
— Näettehän vielä, sisareni, sanoi Planus parka, lopettaen
pukeutumista kiireissään, näette, että, tuo ruosa on hänelle vielä
tehnyt kepposen. Ja kun vanha piika koetti vakuuttaa häntä, palasi
kelpo mies aina lempilauseesensa:
— Minulla ei ole luottamusta!… Sitte, niin pian, kun hän oli valmis,
riensi hän ulos.
Yöllisen rankkasateen lioittamassa maassa näkyivät Rislerin jäljet
puutarhan portille saakka. Hän oli varmaan lähtenyt ennen päivän
nousua, sillä kasvassarat ja kukkaympärykset olivat sieltä täältä
syvien jälkien puhkaisemat pitkien harppausten välimatkalla;
perämuurissa oli valkoisia viiruja ja ylähällä pieniä lohkeamia. Veli ja
sisar menivät tielle. Siellä oli mahdotointa seurata jälkiä. Näkyi
kuitenkin, että Risler oli mennyt Orleansin tielle päin.
— Todellakin, uskalsi neiti Planus arvella, kyllä me joutavia
itseämme vaivaamme, hän on ehkä palannut ihan yksinkertaisesti
tehtaalle…
Sigismund pudisti päätään. Oi, jospa hän olisi sanonut kaikki, mitä
ajatteli.
— Siis menkää kotia, sisareni… Minä lähden katsomaan.

Ja vanha "minulla-ei-ole-luottamusta" lähti menemään tuuliaisena,
valkoinen harjansa tavallista enemmän pystyssä.
Siihen aikaan oli maantiellä sotamiehiä, yrttikauppioita, talutettavia
upsierien hevosia, muonan myöjiä rattaineen, kaikenlaista hälinää ja
liikettä, jommoista löytyy aamuisin linnoitusten edustalla. Planus
astui suurin askelin keskelle hälinää, kun hän yht'äkkiä seisattui.
Vasemmalla, penkereen juurella, pienen neliskulmaisen rakennuksen
edessä, jonka tuoreelle savelle mustilla kirjaimilla oli kirjoitettu:
PARISIN KAUPUNKI. SISÄÄN KÄYTÄVÄ KIVILOUHOKSIIN.
huomasi hän joukon kanssa sota- ja tulli-miesten pukuja keskellä
kulkijaimien renttumaisia ja tahrattuja mekkoja. Vaistomaisesti astui
ukko lähemmäksi. Rautakangilla suljetun kaartavan oven juurella,
istui tullimies portailla, puhellen ja laajasti liikutellen käsiään
ikäänkuin hän olisi pitänyt esitelmää.
— Hän oli tässä, missä minä nyt, sanoi hän… Hän hirtti itsensä
istualleen, vetämällä kaikin voimin nuoraa… näinikään… vuh!… Ja
uskottava kyllä on, että hänen ainoa ajatuksensa oli kuolla, sillä
hänen taskustaan löydettiin partaveitsi, jota hän olisi käyttänyt siinä
tapauksessa, että nuora olisi katkennut.
Joukosta kuului ääni: "Raukka!…" Sitte toinen, vaan vapiseva ja
mielen liikutuksen tukehduttama, kysyi arasti:
— Onko ihan varma, että hän on kuollut? Kaikki rupesivat
nauramaan, katsellen Planukseen.
— Katsos tuota vanhaa vekkulia, virkkoi tullimies… Sanoinhan
minä, että hän oli ihan sininen tänä aamuna, kun me päästimme

hänen nuorasta, viedäksemme hänet tarkk'ampujien kasarmiin.
Kasarmi ei ollut kaukana; ja kuitenkin oli Sigismund Planuksen
mitä vaikeinta mailmassa päästä sinne. Kuinka hyvään hän
ajattelikin, että itsemurhat eivät olleet harvinaisia Parisissa, etenkin
näillä rantamilla ja ett'ei mene päivääkään ilman, että korjataan
ruumis näiltä pitkiltä linnoitus riveiltä, ikäänkuin vaarallisen meren
rannalta, ei mikään voinut karkoittaa hirveätä tunnetta, joka
aamusta saakka ahdisti hänen sydäntään.
— Vai niin! Te tulette hirttänyttä varten, sanoi käskyläispäällikkö
kasarmin ovella… niin! Hän on tuolla.
Ruumis oli pantu jonkinlaiseen vajaan pukkien päälle laitetulle
pöydälle. Hevosmiehen viitta, joka oli sen yli heitetty, peitti sen
kokonaan ja riippui käärepoimuissa, joita ankara kuolema uurtaa
kaikkialla ympärillään. Ryhmä upsierejä, muutamia sotamiehiä
jokapäiväisissä housuissa katseli kaukaa, puhellen hiljaa, kuin
kirkossa: ja korkean ikkunan hulpilolla kirjoitti apulaismajori
kuolontodistusta. Hänen puoleen kääntyi Sigismund.
— Minä tahtoisin nähdä hänet, kysyi hän hiljaa. — Saatte.
Hän lähestyi lautoja, epäröi hetken, rohkaisten itseään sitte,
paljasti tarponeet kasvot, suuren liikkumattoman ruumiin sateesta
läpi märjissä vaatteissaan…
— Hän siis vihdoin tappoi sinun, vanha toverini… jupisi Planus ja
vaipui nyyhkyttäen polvilleen.
Upsierit olivat uteliaina tulleet katsomaan kuollutta, joka oli
peittämättä.

— Katsokaahan, majori, sanoi yksi heistä… Kätensä on kiinni,
ikäänkuin hän puristaisi jotakin.
— Tosiaankin, vastasi majori astuen lähelle… Se tapahtuu
toisinaan viimeisissä suonenvedoissa… Muistatteko Solferinossa?
Komendantti Bordy piti niinikään kädessään pienen tyttönsä
medaljongin. Meidän oli hyvin vaikea saada se irti hänen kädestään.
Niin puhuessaan koetti hän au'aista kouristunutta ja kuollutta
käsiraukkaa.
— Kah! sanoi hän, se on kirje, jota hän niin kovasti puristi.
Hän kävi lukemaan sitä; mutta yksi upsiereista otti sen ja antoi
Sigismundille, joka yhä vielä oli polvillaan:
— Katsokaa, herra. Varmaan viimeinen tahto täytettäväksi.
Sigismund Planus nousi ylös. Koska suoja oli pimeä, meni hän
horjuen ikkunalle ja luki kyynelein hämärtävin silmin:
"… Oi, niin, minä rakastan sinua… rakastan sinua enemmän, kuin
konsana ja ikipäiviksi… Mitä varten taistella ja vastustella?…
Rikoksemme on väkevämpi meitä."
Se oli kirje, jonka Frans oli kirjoittanut kälylleen vuosi takaperin ja
jonka Sidonie oli lähettänyt miehelleen tuon kohtauksen jälkeisenä
päivänä kostaakseen sekä hänelle että hänen veljelleen.
Risler olisi voinut elää vaimonsa petoksen jälkeen, mutta veljensä
petos tappoi hänen heti.

Kun Sigismund käsitti asian, oli hän kuin maahan kaivettu… Hän
seisoi siinä, kirje kädessä, katsellen koneentapaisesti eteensä
avonaisesta ikkunasta.
Kello löi kuusi.
Tuolla, Parisin yllä, jonka hälinä kuului, vaikk'ei kaupunkia näkynyt,
kohosi raskas, lämmin usma, verkalleen liikkuva, puna- ja musta-
reunainen, kuni ruutipilvi tappelukentällä… Vähitellen kellotornit,
valkoiset otsikot, kultaiset kuvukot erkanivat huurusta, kirkastuivat
heräämisen loistossa. Sitte, tuulen myötä, rupesivat tuhannet
tehdastorvet, jotka kohosivat epätasaisten kattoryhmien yli, samalla
kertaa puhaltamaan huohottavaa höyryään innokkaasti, kuni lähtöön
valmis laiva… Elämä alkoi uudelleen… Kone käymään! Ja sitä
pahempi sen, joka tielle jää!… Silloin teki ukko Planus hirveän vihan
liikkeen: — Ah! ruoja… ruoja… huusi hän pudistaen nyrkkiään; eikä
tiedetty, vaimolleko vai kaupungille hän sen sanoi.

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