Case 2.

5 - Sunbeam: Due Care

Solution Manual for Auditing and Accounting Cases

Investigating Issues of Fraud and Professional Ethics 4th
Edition Thibodeau Freier 0078025567 9780078025563
Full download link at:
Solution manual: https://testbankpack.com/p/solution-manual-for-auditing-
and-accounting-cases-investigating-issues-of-fraud-and-professional-ethics-
4th-edition-thibodeau-freier-0078025567-9780078025563/

Case #2.5– Sunbeam: Due Care

I. Technical Audit Guidance

To maximize a student’s knowledge acquisition of this material, this book has been designed to
be read in conjunction with the post–Sarbanes-Oxley technical audit guidance. All of the
PCAOB Auditing Standards that are referenced in this book are available for free at
http://pcaobus.org/STANDARDS/Pages/default.aspx. In addition, a summary of the provisions
of the Sarbanes-Oxley Act of 2002 is available for free on the book’s website at
www.mhhe.com/thibodeau4e or at http://www.aicpa.org/Pages/Default.aspx.

II. Recommended Technical Knowledge

The Sarbanes-Oxley Act of 2002

Section 204
Section 301

PCAOB Auditing Standard No. 14

Paragraph #17-23

PCAOB Auditing Standard No. 15

Paragraph #4-8

III. Classroom Hints

This case provides students with the opportunity to understand what is meant by an audit

firm exercising due care in completing the audit and the consequences associated with a failure

to do so. It is important to emphasize to students that the consequences attach to both the firm

1
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Case 2.5 - Sunbeam: Due Care

and the individual auditor. In addition, the case provides a context to discuss what is meant by

an adjusting journal entry proposed by an auditor and the issues associated with an auditor’s

decision about whether to require that such entries be recorded. Finally, the case provides an

opportunity for instructors to discuss the role of the audit committee in helping to prevent these

types of situations. To meet these objectives, this case illuminates a number of relevant

accounting issues that surfaced during the audits of Sunbeam and the client’s refusal to record

the adjusting journal entries proposed by Arthur Andersen.

We believe it is essential for students to carefully read over the recommended technical

knowledge, along with this case reading. The educational psychology literature suggests that the

acquisition of technical/factual type knowledge increases dramatically when such knowledge can

be applied in a realistic context. Thus, we urge instructors to use this case as a mechanism to

impart the relevant post-Sarbanes technical audit knowledge, outlined above.

This case assignment will work best if it is scheduled to coincide with the auditors'

professional responsibilities topic in the auditing course. Alternatively, the case can be used in

connection with a discussion of quality control at an audit firm. Or, this case could be used when

discussing the completion of the audit topic as a way to illustrate the issues involved when asking

clients to record adjusting journal entries.

We recommend that instructors spend time explaining the nature of adjusting journal

entries proposed by auditors. Depending on the point of the semester where this case is used,

students may need to gain an understanding of what is meant by an auditor’s proposed adjusting

journal entry. This can be accomplished quite effectively while going over questions number one

and two. Interestingly, Sunbeam’s first year improprieties were designed to decrease net income,

while Sunbeam’s second year improprieties were designed to increase net income. The case

2
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
 Case 2.5 - Sunbeam: Due Care

provides a mechanism to explain the different motivations of managers in each of these different

years.

We also recommend that instructors spend time discussing the nature of the quality control

process at an audit firm. This discussion can be accomplished quite effectively while going over

the response to question number three in the case. That is, it is useful to ask students how they

think Harlow was able to justify his decision to the concurring review partner. This may provide

an opportunity to discuss materiality and the subjectivity associated with estimating materiality.

Finally, question four provides instructors with an opportunity to discuss the increased role of the

audit committee in the post-Sarbanes environment and whether that would have made a difference

on the Sunbeam audit.

IV. Assignment Questions & Suggested Answers

1. Consult Paragraphs 4-8 of PCAOB Auditing Standard No. 15. Next, consider the alleged
accounting improprieties related to increased expenses from the 1996 audit. If you were
auditing Sunbeam, what type of evidence would you like to review to determine whether
Sunbeam had recorded the litigation reserve amount and the cooperative advertising
amount in accordance with GAAP?

According to paragraph #4 of PCAOB Auditing Standard No. 15, “The auditor must plan and

perform audit procedures to obtain sufficient appropriate audit evidence to provide a reasonable

basis for his or her opinion.” Next, according to paragraph #6 of PCAOB Auditing Standard No.

15, “To be appropriate, audit evidence must be both relevant and reliable in providing support for

the conclusions on which the auditor's opinion is based.” The relevance of audit evidence

specifically relates to whether the evidence gathered actually relates to the financial statement

assertion being tested. That is, will the evidence allow the auditor to reach conclusions related to

that financial statement assertion?

3
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Case 2.5 - Sunbeam: Due Care

The reliability of the evidence specifically relates to whether the evidence gathered can truly

be relied upon as providing a true indication about the financial statement assertion being tested.

There are a number of factors that should influence an auditor’s conclusions about reliability, the

most important of which is the source (e.g., is it from a third party?) of the audit evidence. Finally,

according to paragraph #5 of PCAOB Auditing Standard No. 15, “sufficiency is the measure of

the quantity of audit evidence.” All things being equal, the greater the risk of material misstatement

related to the financial statement assertion, the more audit evidence will be gathered by the auditor.

In 1996, Sunbeam failed to comply with GAAP by recording a $12 million reserve for a

lawsuit that alleged Sunbeam’s potential obligation to cover a portion of the cleanup costs for a

hazardous waste site. Sunbeam’s management did not take appropriate steps to determine

whether the amount should be recorded in accordance with FASB Statement #5. Had they done

so, the reserve would not have passed either of the criteria.

According to FASB statement #5, an accrual and related expense needs to be recorded if the

loss is probable and the amount of the loss is able to be reasonably estimated. Thus, the auditor

would need to determine whether each of these criteria had been met for the $12 Million

litigation reserve. Thus, among other factors, the auditor would want to be sure that the cleanup

costs for the hazardous waste represented a reasonable estimate of the cleanup costs. In order to

be assured of this, the auditor must obtain sufficient and competent evidential matter. According

to the generally accepted auditing standards of field work number three, “Sufficient, competent

evidential matter is to be obtained through inspection, observation, inquiries, and confirmations

to afford a reasonable basis for an opinion regarding the financial statements under audit.”

Andersen did not obtain sufficient, competent evidential matter regarding the hazardous waste

contingency. This could be accomplished in part by reviewing documents such as the following:

4
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Case 2.5 - Sunbeam: Due Care

 Statements made by Sunbeam’s lawyers about the range of estimated liability, including

the most likely amount. One of the primary substantive tests to obtain comfort over the

valuation of an estimated liability is to obtain written, third party confirmation from the

client’s attorneys. If the attorney refuses access to the information on basis of

attorney/client privilege, the auditor should consider this a scope restriction.

 Review all independent estimates of the cleanup costs obtained by management. If an

independent estimate has not been obtained by management, it may be appropriate for the

auditor to hire a valuation expert to provide an estimate of the cleanup costs.

 Review copies of all correspondence with pertinent regulatory agencies regarding the

hazardous waste sight. The auditor should confirm the correspondence with pertinent

regulatory agencies in order to confirm the document validity.

 Review any board of director meeting minutes that relate to the cleanup process.

 Review the process that management follows to determine whether a liability and related

expense need to be recorded in accordance with FASB #5.

 Any other evidence that may help to determine whether the criteria in FASB Statement

#5 has been met.

In 1996, Sunbeam also recognized an excessive figure for a “cooperative advertising” reserve

that was established to fund a portion of its retailers’ costs of running local promotions. The

amount recorded, $21.8 million, was approximately 25% higher than the prior year’s accrual

amount. Andersen should have identified the increase during a horizontal analysis of the

financial statements while performing analytical procedures.

Under GAAP, the matching principle does require that an estimate be made for all expenses

incurred that relate to revenue of that period. Thus, the recording of an estimated “cooperative

5
Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Another document from Scribd.com that is
random and unrelated content:
 CHAPTER XVIII.

[Introductory.]

The An-māut(1) saith:—

I come to you, ye Great Circles of gods(2) in Heaven, upon Earth
and in the World below! I bring to you N void of offence towards
any of the gods, grant that he may be with you daily.
Glory to Osiris, Lord of Restau, and to the great gods who are in
the World below. Here is N who saith:—Hail to thee, Prince of
Amenta, Unneferu who presidest in Abydos, I come to thee with
Righteousness; without sin upon me. I am not knowingly a
speaker of wrong; I am not given to duplicity; grant me Bread, the
right of appearance at the tables of the Lords of Maāt, entering in
and going out of the Netherworld, and that my soul may not suffer
repulse in its devotion to the orb of the Sun and the vision of the
Moon-god for ever.
The Se-meri-f saith:—
I come to you, O Circle of gods in Restau, and I bring to you N.
Grant to him Bread, Water, Air and an allotment in the Sechit-
hotepu like Horus.
Glory to Osiris, the Lord of Eternity and to the Circle of gods in
Restau. Here is N and he saith:—I come to thee, I know thy will,
and I am furnished with thine attributes of the Tuat. Grant me an
abiding place in the Netherworld by the Lords of Maāt, my
permanent allotment in the Sechit-hotepu, and the receiving of
cakes before thee.

[L .]

1. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Circle of gods about Rā and about Osiris and the Great Circle of
gods in Heliopolis, on that Night of the Eve’s Provender(3) and
the Night of Battle when there befel the Defeat of the Sebau, and
the Day of the extinction of the adversaries of the Inviolate god.
The Great Circle of gods in Heliopolis is of Tmu, Shu and
Tefnut, and the Sebau who were defeated and extinguished were
the associates of Sut on the renewal of his assault.

2. Oh Thoth who makest Osiris triumphant over his adversaries,

let N be made triumphant over his adversaries, even as thou
makest Osiris triumphant over his adversaries before the Great
Circle of gods in Tattu, on the Night wherein the Tat is set up in
Tattu.(4)
The Great Circle of gods in Tattu is of Osiris, Isis, Nephthys and
Horus the Avenger of his Father; and they who set up the Tat are
the two arms of Horus, Prince of Sechem. They are behind Osiris
as bindings of his raiment.

3. Oh Thoth who makest Osiris triumphant over his adversaries,

let N be made triumphant over his adversaries, even as thou
makest Osiris triumphant over his adversaries, before the Great
Circle of gods in Sechem on that Night of the Eve’s Provender in
Sechem.
The Great Circle of gods in Sechem is of Horus in the Dark,(5)
and Thoth, who is of the Great Circle of An-arer-ef.
The Eve’s Provender is the dawn upon the Coffin of Osiris.

4. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods in Pu and Tepu,(6) on that Night of erecting
the flag-staffs of Horus, and of establishing him as heir of his
Father’s property.
The Great Circle of gods in Pu and Tepu is of Horus, Isis, Emsta,
Hapi; and the pillars of Horus are erected when Horus saith to
those who follow him “let the flag-staffs be erected there.”

5. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods of the Two Regions[30] of Rechit, on that Night
when Isis lay watching in tears over her brother Osiris.
 The Great Circle of gods on the Two Regions of Rechit is of Isis,
Nephthys, Emsta and Hapi.

6. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods in Abydos on the night of Hakra,(7) when the
evil dead are parted off, when the glorious ones are rightly judged,
and joy goeth its round in Thinis.
The Great Circle of gods in Abydos is of Osiris, Isis and Apuat.

7. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods on the Highway of the Damned,(8) upon the
Night when judgment is passed upon those who are no more.
The Great Circle of gods on the Highway of the Damned are
Thoth, Osiris, Anubis and Astes. And judgment is passed on the
Highway of the Damned when the suit is closed[31] against the
souls of the Children of Failure.

8. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods at the Great Hoeing in Tattu, on the Night of
Hoeing in their blood and effecting the triumph of Osiris over his
adversaries.
The Great Circle of gods at the Great Hoeing in Tattu(9) when
the associates of Sut arrive, and take the forms of goats, slay them
before the gods there, while their blood runneth down; and this is
done according to the judgment of those gods who are in Tattu.

9. Oh Thoth, who makest Osiris triumphant over his

adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries, before the
Great Circle of gods in An-arer-ef on the Night of Hiding him who
is Supreme in Attributes.[32]
The Great Circle of gods in An-arer-ef is of Shu, Babai, Rā and
Osiris, and the Night of Hiding him who is Supreme of Attributes
is when there are at the Coffin, the Thigh, the Head, the Heel and
the Leg of Unneferu.
 10. Oh Thoth, who makest Osiris triumphant over his
adversaries, let N be made triumphant over his adversaries, even
as thou makest Osiris triumphant over his adversaries before the
Great Circle of gods in Restau on the Night when Anubis lieth(10)
with his hands upon the objects behind Osiris, when Osiris is
made to triumph over his adversaries.
The Great Circle of gods in Restau is of Osiris, Horus, and Isis.
The heart of Horus rejoiceth, the heart of Osiris is glad and the
two Parts[33] of Heaven are satisfied when Thoth effecteth the
triumph of N before these ten Great Circles about Rā and about
Osiris and the Circles of gods attached to every god and every
goddess before the Inviolate god. All his adversaries are destroyed
and all that was wrong in him is also destroyed.

Let the person say this chapter, he will be purified and come
forth by day, after his death, and take all forms for the
satisfaction of his will, and if this chapter be recited over him, he
will be prosperous upon earth, he will come forth safe from every
fire, and no evil thing will approach him: with undeviating
regularity for times infinite.(11)

N .
The eighteenth chapter is one of those found in the earliest
copies of the Book of the Dead, on the wooden coffins of the ‘Old’
and ‘Middle’ Empires; the most complete ancient copy being on
the coffin of Queen Mentuhotep of the eleventh dynasty.
It consists of a Litany addressed to Thoth, who is invoked for
securing the triumph of the departed against his adversaries in
presence of the gods of certain localities. Each petition has
reference to some mythological event, and is supplemented by the
enumeration of the gods constituting the divine company
presiding at the locality named, and sometimes by a short
comment on the myth referred to.
The order of petitions is somewhat different in the later
recensions, and the text has suffered other alterations.
Copies of this chapter are extremely numerous, particularly in
the later periods.
The chapter really begins with the petitions to Thoth. The
preceding portion is, as far as I know, found only in the Papyrus of
Ani. But as the vignette which belongs to this portion has a place
in the great Leyden Papyrus of Kenna, the text cannot have been
confined to a single manuscript. It is particularly valuable as
illustrative of the ritual use of portions of the Book of the Dead.
1. The deceased person is supposed to be presented to the gods
by two priests in succession, one called An-maut-ef

, and the other Se-meri-f. Both names are titles

of Horus, and it is the usual thing for Egyptian priests to bear
divine titles; their ritual observances being dramatic and
symbolical representations of the actions of the gods. An-maut-ef
literally signifies ‘column (support) of his mother.’ Horus is called
‘the An-maut-ef of the Great
Company of the gods’ (Mariette, Abydos, I, p. 34), and in
Denkmäler, III, 206 e, he is called the An-maut-ef of Osiris (cf.
Abyd. II, 54).
Se-meri-f signifies ‘the Beloved Son,’ and the priest of this name
in the funereal rites personified Horus in his dutiful offices to his
father Osiris. I do not know why is always translated
‘the son who loves him,’ instead of ‘the son he loves,’ which is the
right meaning. is ‘the place which he loves’ not ‘the

place which loves him.’ And similarly is ‘the wife whom

he loves,’ not ‘who loves him.’

2. There is a short note (6) on chapter 1, upon the word

, but the present seems to be the suitable place for a more

extended notice of this feminine word, which is a collective noun,
and never found in any other sense.
The ancient form renders it more than

probable that is not phonetic in the later form, but that as in

 kai, originally (whence the Coptic ⲕⲟⲧ, ⲕⲱⲧⲉ, a circle, a
round vessel, to go round), it is ideographic of roundness. This
concept is certainly to be found in the word , the Coptic

ϫⲱϫ, a head (or rather top of the head), as in the Latin vertex,
akin to vortex, from the same root as vertere. The sign , which
in later texts often appears as the determinative, has its origin in
the cursive form of carelessly written. Instead of we

also find , which is certainly not phonetic but ideographic of

enclosure, as in the word a wall, paries, ἕρκος. This

word occurs already in the Pyramid Texts under the form .

See Pepi I, 571, which M. Maspero renders ‘la Grande Enceinte
d’On.’ The evident etymological relationship to the Coptic ϫⲱϫ
has led some scholars to translate the Egyptian word as signifying
chiefs, princes. But though the lexicons give dux and princeps as
meanings of the Coptic word, these are but secondary applications
of head. We have to enquire why ϫⲱϫ means head, or top of the
head. And the reason is its roundness, as indicated by the
ideographic signs or .

The old Egyptian word invariably implies an

association of persons, and this is why in consequence of its
etymology I translate it as ‘Circle of gods.’ It is synonymous (cf.
chapter 41, note 8) with .

3. The Eve’s Provender. Later authorities read

, the ‘Provender of the altars,’ but this is a corruption of the

ancient , which had probably ceased to be
intelligible. According to this pantheistic system the deceased
through his identification with the Sun absorbed and consumed all
that came in his way. And this is expressed in somewhat brutal
style. Men and gods disappear before Unas, he makes his
breakfast at dawn , upon great gods, his dinner

upon gods of middling quality , and ‘his supper at even’

upon the minor deities, .

is the ancient dialectic variant of , which however is

really the older form. This word which means ‘things’ has, like the
Latin res, a wide application. It frequently means property, estate,
and sometimes suit.

4. On the last day of the month of Choiak the great solemnity of

setting up the Tat as the symbol of Osiris was observed down
to the latest periods. The tablets of Pasherenptah, high priest of
Ptah at Memphis, speak of this great dignitary as the king’s second
or deputy in ‘Raising the Tat.’ But Brugsch has published a picture
(Thesaurus, V, 1190), copied by Dr. Erman from a tomb of the
XVIIIth dynasty, in which Amenophis III himself helps to raise the
Tat, and the queen Ti and the royal princesses take part in the
ceremony. The procession is described as marching four times
round the sanctuary of Ptah-Seker-Osiris. See Plate IX.

5. On Horus in the Dark, or Blindness, or Invisibility , see

note, Proc. Soc. Bibl. Arch., June, 1886.

6. Pu and Tepu are named together in the earliest texts as one

locality, which is recognised by Brugsch as the metropolis of the
northern nome called by the Greeks Φθενότης.
 7. The feast of derives its name, as Goodwin

supposes with great probability, from the words

ha-k-er-ȧ, ‘Come thou to me,’ said of a legendary

incident like that mentioned at the end of note 15 on chapter 17.
The early papyri read but this is no objection,

the sign being here the determinative of the entire group

which gives its name to the feast.

8. literally the dead, that is those who have

died ‘the second death.’

9. The vignette is given by M. Naville from the tracing taken by

Lepsius of the now lost Papyrus Busca. It represents ‘the Great
Hoeing in Tattu.’ The long text at Dendera (Mariette, tom. IV, pl.
39) contains directions to be observed the festival commemorative
of the ancient myth. Two black cows are put under a yoke of

ȧm wood, the plough is of tamarisk wood and the share of black

bronze. The plougher goes behind, with a cow led by a halter. A
little child with the lock attached to its head is to scatter the
seed in the field of Osiris, a piece of land of which the dimensions
were given in the text (now imperfect). Barley is sown at one end,
spelt at the other, and flax between the two. And the Cher-heb in
chief recites the Office for the Sowing of the Field.

10. The older texts have lie, the later ones

lay.
 11. In the formula , šes is “the measuring
line used by builders,” and em šes signifies ‘ad amussim,’ ‘nach der
Schnur,’ ‘au cordeau,’ ‘according to the line,’ hence ‘with the
strictest accuracy.’ Hibbert Lectures, 1879, p. 121. ‘According to
the line of Maāt’ means ‘with undeviating regularity.’

30. . The later recensions read . The first Coffin of

Mentuhotep (Aelteste Texte, 4, 61) has the phonetic .

31. Literally, “when the things are shut up.”

32. .

33. , North and South.

 CHAPTER XIX.

Chapter of the Crown of Triumph.

Thy Father Tmu hath prepared for thee this beautiful Crown of
Triumph, the living diadem which the gods love, that thou mayest
live for ever. Osiris, Prince of Amenta, maketh thee to triumph
over thine adversaries. Thy Father Seb hath decreed that thou
should be his heir, and be heralded as Triumphant, Horus son of
Isis and son of Osiris, upon the throne of thy Father Rā, through
the defeat of thine adversaries. He hath decreed for thee the Two
Earths, absolutely and without condition(1). And so hath Atmu
decreed, and the Cycle of the gods hath repeated the glorious act
of the triumph of Horus the son of Isis and the son of Osiris for
ever and ever.
Osiris, the Prince of Amenta, the Two Parts of Heaven united,
all gods and all goddesses who are in heaven and upon earth join
in effecting the Triumph of Horus the son of Isis and son of Osiris
over his adversaries before the Great Circle of gods in Heliopolis,
on the Night, etc.
Horus repeateth the proclamation four times. All the
adversaries fall and are overthrown and slaughtered.
N repeateth the proclamation four times, and all his adversaries
fall and are overthrown and slaughtered.
Horus son of Isis and son of Horus repeateth an infinite number
of festivals, and all his adversaries fall down, are overthrown and
slaughtered. Their abode is transferred to the slaughtering block
of the East, their heads are cut away, their necks are crushed, their
thighs are lopped off, they are given to the great Annihilator who
resideth in the Valley(2) that they may not ever escape from under
the custody of Seb.(3)

This chapter is said over a consecrated crown placed upon the

face of the person, and thou shalt put incense upon the flame, for
N (the deceased), effecting his triumph over all his adversaries,
whether Dead or Living, that he may become one of the followers
of Osiris. And there shall be given to him drink and food in
presence of this god. Thou shall say it at dawn twice; A great
protection is it: with undeviating regularity for times infinite.

N .
The nineteenth chapter is a very recent recension of the
eighteenth. The MSS. containing it, as far as we know, are not
older than the Greek period. It derives its origin from the practice
of placing garlands or floral crowns upon the mummies. The
mummy of Aahmes I, the first king of the eighteenth dynasty,
when found “portait au cou,” M. Maspero writes, “une guirlande
de jolies fleurs roses de Delphinium orientale.” Remains of such
crowns are to be found in our Museums. For farther details I must
refer to an excellent paper entitled La Couronne de la
Justification, by Dr. Pleyte of Leyden, in the second volume of the
Transactions of the Oriental Congress held at Leyden in 1884; and
see Plate VIII.
1. . This adverbial expression is apparently

connected with , and I therefore understand it in the

sense of ἀποτόμως, praecisè, absolutely, without condition.

2. the Valley of Darkness (Todt., 130, 6) and Death,

“whose secrets are absolutely unknown” (148,

2).

3. That is they shall remain interred for ever.

 CHAPTER XX.

The twentieth chapter is entitled Another Chapter of Crown of

Triumph, but it is simply a tabulated form of chapter 18, with the
Rubric. Let the person say this Chapter, and purify himself with
water of natron, he will come forth by day after death, and take
all forms according to his wish, and escape from the fire. With
undeviating regularity for times infinite. The earliest example of
this tabulated form of the chapter is found on the Berlin
Sarcophagus of Mentuhotep.

D ;T , LXXV.
 CHAPTER XXI.

Chapter whereby the mouth of a person is given to him in the

Netherworld.

Hail to thee, Lord of Light, who art Prince of the House which is
encircled by Darkness and Obscurity. I am come to thee glorified
and purified.
My hands are behind thee; thy portion is that of those who have
gone before thee.(1)
Give me my mouth that I may speak with it; and guide(2) my
heart at its hour of Darkness and Night.

N .
The oldest papyrus containing this chapter is that of Ani, and
the translation is based upon it. But the text differs both from
those written on the very ancient coffins of Heru and Set-Bastit,
copied by M. Maspero,[34] and from the later texts.
The second paragraph seems to be spoken by the god, the first
and third being from the deceased.
“My hands are behind thee” is a formula implying protection.
On the coffins the invocation is addressed not to “Osiris, Lord of
Light” or “Radiant One” , but to the ,
“one whose head is clothed with radiant white, of the House of
Darkness and Obscurity.”
Instead of “obscurity” the coffin has

without a determinative, but shows what the word

means.
This ancient text continues—“Come thou to me, glorified and
purified; let thy hands [here the text is obliterated], shine thou
with thine head ( ). Give me my mouth
that I may speak with it, and guide me on the glorious roads which
are in heaven.”
The Turin text is very corrupt, and parts of it are incapable of
translation.
1. .

2. “Let me guide,” according to the Ani Papyrus. But the later

(hieratic) texts have the second person ,
which is more correct.

34. Mission Archéologique Française, II, p. 216 and 223. The text is unfortunately
incomplete on both coffins.

PLATE X.

PLATE XI.
 CHAPTER XXII.

Another Chapter whereby the Mouth of a person is given to him

in the Netherworld.

I shine forth out of the Egg which is in the unseen world.(1) Let
there be given my mouth that I may speak with it in presence of
the great god, Lord of the Tuat. Let not my hand be repulsed by
the Divine Circle of the great god.
I am Osiris, the Lord of Restau, the same who is at the head of
the Staircase.(2)
I am come to do the will of my heart, out of the Tank of Flame,
which I extinguish when I come forth.(3)

N .
This is one of the chapters of which the text certainly belongs to
the earliest epoch. It is one of those copied by Wilkinson from the
coffin(2) of Queen Mentuhotep. In the Papyrus of Ani it is
followed by chapter 21 as its conclusion, and both chapters are
appended to chapter 1, before the rubric belonging to that chapter.
1. The Egg in the unseen world is the globe of the Sun while yet
below the horizon. It is only through a mistranslation of chapter
54, 2 that the Indian notion of a ‘Mundane Egg’ has been ascribed
to the Egyptians.
The 17th chapter addresses “Rā in thine Egg, who risest up in
thine orb, and shinest from thine Horizon.”

2. See the picture of Osiris at the head of the Staircase, which is

here given (see Plate XI) from the alabaster sarcophagus of Seti I
in the Soane Museum. Similar pictures are given on other
sarcophagi. The gods on the stairs are called

, ‘the Divine Circle about Osiris.’

The ‘Staircase of the great god’ at Abydos, is

frequently mentioned on the funeral stelae.
 3. The Tank of Flame. See chapter 1, note 15. The red glow of
the Sky disappears after the Sun has risen, he is therefore said to
“extinguish the Flame” after he has come forth. The same notion is
expressed in the myth according to which Horus strikes off the
head of his mother.
 CHAPTER XXIII.

Chapter whereby the Mouth of a person is opened for him in the

Netherworld.

He saith: Let my mouth be opened by Ptah, and let the muzzles

which are upon my mouth be loosed by the god of my domain.(1)
Then let Thoth come, full and equipped with Words of Power,[35]
and let him loose the muzzles of Sutu which are upon my mouth,
and let Tmu lend a hand to fling them at the assailants.
Let my mouth be given to me. Let my mouth be opened by Ptah
with that instrument of steel(2) wherewith he openeth the mouths
of the gods.
I am Sechit(3) Uat’it who sitteth on the right side of Heaven: I
am Sahit encircled by the Spirits of Heliopolis.[36]
And all the Words of Power, and all the accusations which are
uttered against me—the gods stand firm against them: the cycles
of the gods unitedly.

N .

1. Osiris. On the sense of , literally ‘the god of the

domain,’ see the articles of M. Naville and Professor Piehl,
Zeitschr., 1880, 146; 1881, 24 and 64. I hold with Dr. Piehl that
the domain meant in this formula is Abydos, and that the god is
Osiris.

2. The word here translated ‘steel’ is , upon which see

M. Devéria’s dissertation, “Le Fer et l’Aimant” in the Mélanges
d’Archéologie Egyptienne et Assyrienne, tome I, p. 2.
A description of the Ceremonies of the Opening of the Mouth as
performed at the tomb will be found in the Introduction to this
translation.
 3. The name of this goddess is phonetically written Sḫt in
the Pyramid texts of Unas (l. 390), where the Murray Papyrus and
other texts have the ordinary . The reading Sechemet is
indefensible. Cf. Proc. Soc. Bibl. Arch., XII, p. 365.

35. .

36. Tmu, Shu and Tefnut.

 CHAPTER XXIV.

Chapter whereby the Words of Power are brought to a Person in

the Netherworld.

I am Chepera, the self-produced, on his Mother’s thigh.(1)

The speed of bloodhounds is given to those who are in Heaven,
[37]
and the mettle of hyaenas(2) to those who belong to the Divine
Circle.
Lo, I bring this my Word of Power, and I collect this Word of
Power from every quarter in which it is, more persistently(3) than
hounds of chase and more swiftly than the Light.
O thou who guidest the Bark of Rā, sound is thy rigging and free
from disaster as thou passest on to the Tank of Flame.
Lo, I collect[38] this my Word of Power from every quarter in
which it is, in behalf of every person whom it concerneth, more
persistently than hounds of chase and more swiftly than Light; the
same(4) who create the gods out of Silence, or reduce them to
inactivity; the same who impart warmth to the gods.
Lo, I collect this my Word of Power from every quarter in which
it is, in behalf of every person whom it concerneth, more
persistently than hounds of chase and more swiftly than the Light.

N .
This is another of those chapters of which the antiquity is
proved by the coffins of Horhotep and Queen Mentuhotep. And
even in the early times to which these coffins belong it must have
been extremely difficult to understand. In the translation here
given I have adhered as closely as possible to the oldest texts, but
these, as the variants show, are not entirely trustworthy.
1. Thigh. This is the usual translation, which accords with the
frequent pictures of the goddess Nut, as the Sky, with the divine
[39]
Scarab in the position described. But signifies that

which runs, from uār, run, fugere; and the noun (the
runner) is often applied to running water. It is the geographical
name of a river or canal. M. Naville has already pointed out that in
the Book of the Dead it has for variants and

, of which bath is a fair translation.

2. The names of these two animals (especially of the second)

vary greatly in the texts. But if we wish rightly to understand the
sense of the chapter, we must bear in mind that it is not the
animals themselves that are meant, but the characteristics implied
by the names of the animals. And as the Sanskrit vṛkas, the Greek
λύκος, the old Slavonic vluku, the Gothic vulfs, and our own wolf,
signify the robber, so does the Egyptian , whether
signifying wolf, wolfhound, or bloodhound, indicate speed.
The names of the second animal in the earlier texts, whether
they stand for hyænas , or for other animals of

the chase ( ), imply either speed or ferocity. And what

must we understand under the latter term? We must look to the
context. It is of a god speaking of himself and of his attributes. He
is proud of them, and certainly does not wish them to be taken in a
bad sense. Nor is it necessary that we should do so. We have only
to remember what we learnt at school.
Cicero (de Sen., 10, 33) contrasts the ‘ferocitas juvenum,’ the
high pluck of the young, with the ‘infirmitas puerorum,’ and the
‘gravitas’ and ‘maturitas’ of later periods of life.
Livy uses the term ferox, in the same sense as Cicero.
What we have to understand of the Egyptian expression is,
‘mettlesome, of high, unbridled spirit.’
In the later texts the Bennu bird has been substituted for the
beasts of the chase.

3. The later texts read , but all the earlier ones give

another word or . This is often used in a bad

sense, when spoken of the enemy; but it merely implies tenacity,
pertinacity, obstinacy, which are, of course, very bad things in
opposition, but in themselves virtues of a high order.[40]
The word is used as a name for the divine Cynocephali

who appear at sunrise over the Tank of Flame.

4.

, the same who bringeth into being the gods

out of Silence, or reduceth them to inactivity.
In addition to this interesting utterance of Egyptian theology,
we have to note the idea of Silence as the origin of the
gods, or powers of nature. The notion was also current in the
Greek world. The writer of the Philosophumena (VI, 22) speaks of
ἡ ὑμνουμένη ἐκείνη παρὰ τοῖς Ἕλλησι Ζιγή. It was from this
source that the early Gnostic Valentinus borrowed this item of his
system. St. Irenaeus (Haeres, II, 14) charges him with having
taken it from the theogony of the comic poet Antiphanes.

37. Nu.

38. .

39. See also in Plate XI the Vignette from chapter 17 in the Turin and all the later
papyri.
40. Columella speaks of the “contumacia pervicax boum.”
 CHAPTER XXV.

Chapter whereby a person remembereth his name in the

Netherworld.

Let my name be given to me in the Great House. Let me

remember my name in the House of Flame(1) on the Night
wherein the Years are counted and the Months are reckoned, one
by one.
I am He who dwelleth in Heaven, and who sitteth on the
Eastern side of Heaven: and if there be any god who cometh not in
my train, I utter his name at once.

N .
1. Every Egyptian Temple being symbolical of Heaven, had its
Great House and its House of Flame

, as most sacred adyta at the extremity opposite to the

entrance. The former occupied the central position, like the Ladye
Chapel in our cathedrals, and the latter stood by the side of it.
 CHAPTER XXVI.

Chapter whereby the Heart(1) is given to a person in the

Netherworld.

He saith: Heart[41] mine to me, in the place of Hearts! Whole

Heart[42] mine to me, in the place of Whole Hearts!
Let me have my Heart that it may rest within me; but(2) I shall
feed upon the food of Osiris, on the eastern side of the mead of
amaranthine flowers.(3)
Be mine a bark for descending the stream and another for
ascending.
I go down into the bark wherein thou art.
Be there given to me my mouth wherewith to speak, and my feet
for walking; and let me have my arms wherewith to overthrow my
adversaries.
Let two hands from the Earth open my mouth: Let Seb, the Erpā
of the gods, part my two jaws;(4) let him open my two eyes which
are closed, and give motion to my two hands which are powerless:
and let Anubis give vigour to my legs, that I may raise myself up
upon them.
And may Sechit the divine one lift me up, so that I may arise in
Heaven and issue my behest in Memphis.
I am in possession of my Heart, I am possession of my Whole
Heart, I am possession of my arms and I have possession of my
legs.(5)
[I do whatsoever my Genius willeth, and my Soul is not bound
to my body at the gates of Amenta.]

N .

1. The Egyptian texts have two names for the Heart,

phonetically written ȧb, and also written

[43]
and ḥatu. The two words are commonly
used synonymously, but they are sometimes pointedly
distinguished one from the other. Etymologically ȧb is

connected with the sense of lively motion ȧb, like the

Greek καρδία, κραδίη, (δία τὸ ἀπαύστως σαλεύεσθαι) with
κραδάω and κραδαίνω. Other Indo-European names, our own
heart, the Latin cor (cord-is), the Sanskrit hṛd, and the
corresponding Slavonic and Lithuanian names have the same
origin.
From the orthography of it seems to have been
connected in popular opinion with its position in the anterior part
of the body. And from various uses of the word it appears to
denote not merely the heart, but the heart with all that is attached
to it, especially the lungs which embrace it. It is for instance to the
that air is conducted according to the medical Papyri.

And it is not improbable that and , organs of

respiration, are closely connected words.
But perhaps the best argument may be found in the Vignettes of
chapter 28, where the two lungs are actually drawn as in the
hieratic papyrus (Pl. 2) published by Sir Charles Nicholson. In
others (as Leyden, T. 16) even the larynx is visible. (See Plate X.)
The Italian word corata is immortalised through its occurrence
in a memorable passage in Dante (Inf., XXVIII), but for want of a
better English term than the butcher’s technical word pluck[44] I
use the expression whole heart.

2. But, . This is the most frequent reading both in the

earliest and in the latest papyri. But some texts have simply
, which is certainly a mistake, and others omit the conjunction
before the verb. The sense is not much affected by this omission.
signifies if not, unless, until, but, but surely. Cf. the

Semitic ‫ ִאם־ל ֹא‬, ‫ܐ ܴܠ‬

ܷ , ‫ﱠإﻻ‬
 3. The mead of amaranthine flowers. ḳaiu
is the name of a plant which frequently occurs in the medical
prescriptions. It is also mentioned among the aromatic plants (
) required in the sacred laboratory of Dendera. One
of the kinds is named ḳaiu of the Oasis . It is

identified with the Coptic ⲕⲓⲟⲱⲩ, amaranthus. In several copies

of this chapter the name of the plant is followed by the
geographical determinative , which is really implied in the
context. Was this mythological ‘mead of amaranth’ suggested by
the Oasis and its vegetation?

4. This sentence is a repetition (in other words) of the preceding

one. On the title Erpā, see Trans. Soc. Bibl. Arch., XII, 359. My
chief difficulty about understanding it as compounded of

and , and signifying keeper of the Pāt, that is of the deceased

(human beings), is that Seb is essentially the Erpā of the gods.
Erpā is one of those titles which cannot be translated without
perverting the sense of the original.

5. This passage is a very frequent formula not only in the Book

of the Dead, as the papyri give it, but in other texts of the same
nature; see, e.g., Aelteste Texte, 34, 14. The next passage included
in [] is an addition to the original text. It occurs however in some
excellent MSS.

41. ȧb, ‘heart.’

42. ḥatu, ‘whole heart.’

43. This variant already occurs on the coffin of Amamu.

 44. In late Latin corallum, whence the Romanic forms corajhe, corata, coratella,
corée, couraille. In Garin le Loherens we find “la coraille del cuers.”
 CHAPTER XXVII.

Chapter whereby the Heart of a person is not taken from him in

the Netherworld.

O ye gods who seize upon Hearts, and who pluck out the Whole
Heart; and whose hands fashion anew the Heart of a person
according to what he hath done; lo now, let that be forgiven to him
by you.(1)
Hail to you, O ye Lords of Everlasting Time and Eternity!
Let not my Heart be torn from me by your fingers.
Let not my Heart be fashioned anew according to all the evil
things said against me.
For this Heart of mine is the Heart of the god of mighty
names(2), of the great god whose words are in his members, and
who giveth free course to his Heart which is within him.
And most keen of insight(3) is his Heart among the gods. Ho to
me! Heart of mine; I am in possession of thee, I am thy master,
and thou art by me; fall not away from me; I am the dictator to
whom thou shalt obey in the Netherworld.

N .
1. There is a great difference here as in so many other places
between the MSS. of different periods. I long ago translated the
of the Todtenbuch by non ignoretur
a vobis, M. de Rougé, after me, by non renuatur a vobis. But M.
Naville pointed out the fact that in some of the oldest MSS. the
particle did not occur. It now appears that the particle is not
found in any of the older MSS., and I have also found it omitted in
hieratic papyri. The passage therefore must be translated
differently, and this is possible through a slight change in the
interpretation of from ignorare to ignoscere; ignoscatur illi
a vobis. The pronoun which in the older texts follows

, refers to ‘what he hath done’ of the last clause.

2. The god of mighty names is Thoth, and the later texts read
“For this is the Heart of the great god who is in Hermopolis.”

3. , . According to another reading

new, fresh, young, vigorous.

 CHAPTER XXVIII.

Chapter whereby the Heart of a person is not taken from him in

the Netherworld.

O Lion-god!
I am Unbu(1), and what I abominate is the block of execution.
Let not this Whole Heart of mine be torn from me by the divine
Champions(2) in Heliopolis!
O thou who clothest(3) Osiris and hast seen Sutu:
O thou who turnest back after having smitten him, and hast
accomplished the overthrow:
This Whole Heart of mine remaineth weeping over itself in
presence of Osiris.
Its strength proceedeth from him, it hath obtained it by prayer
from him.
I have had granted to it and awarded to it the glow of heart at
the hour of the god of the Broad Face, and have offered the
sacrificial cakes in Hermopolis.
Let not this Whole Heart of mine be torn from me.(4) It is I who
entrust to you its place, and vehemently stir your Whole Hearts
towards it in Sechit-hotepit and the years of triumph over all that
it abhors and taking all provisions at thine appointed time from
thine hand after thee.
And this Whole Heart of mine is laid upon the tablets(5) of
Tmu, who guideth me to the caverns of Sutu and who giveth me
back my Whole Heart which hath accomplished its desire in
presence of the divine Circle which is in the Netherworld.
The sacrificial joint and the funereal raiment, let those who find
them bury them.(6)

N .

1. Unbu, is one of the names of the solar god,

the offspring (Todt., 42, 19) of Nu and Nut. As a common noun the
word unbu means the Hawthorn or some other kind of flowering
bush. This god is called ‘the golden Unbu’
in the Pyramid Texts (Teta 39). We have no means of determining
the exact sense of this word, which as an appellative expresses an
attribute possessed both by the Sun and by the fruit, foliage, or
other parts of the tree.

2. Divine Champions. in the earlier

papyri, in the later; and sometimes both

readings occur in the same MS. Such determinatives as

certainly do not denote very pugnacious qualities in the divine
Champions.

3. Clothest. is a word of many meanings, and the context

generally determines which is the right one. In the present
instance we have no such help. Some of the more recent MSS. give
, the determinative of clothing.

4. M. Pierret here breaks off his translation of the chapter, with

the note: “La fin de ce chapitre est absolument inintelligible; les
variantes des manuscrits hiératiques ne l’éclaircissent pas.”
Like many other portions of the book this chapter is hopelessly
corrupt, and the scribes did not understand it better than we do.
They have probably mixed up different recensions without regard
to grammatical sense. The deceased addresses gods in the plural
, but immediately afterwards we have the singular suffix

5. Tablets or records. See Zeitschr., 1867,

50. The word already occurs in the Pyramid Texts, Pepi I, 364, in