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 vi Contents

Further reading 154

Suggested solutions to tasks 154
Self-assessment questions (solutions available to students) 156
Self-assessment questions (solutions available to tutors) 157
Topics for class discussion without solutions 158

5 Corporate governance 161

Learning objectives 161
Introduction to corporate governance 162
Part 1: The need for effective c­ orporate governance 162
Part 2: Models of corporate governance and the UK
Corporate Governance Code 167
Models of corporate governance 170
The UK Corporate Governance Code 174
Board committees 181
The UK Stewardship Code 186
Audit firm corporate governance 190
Concluding remarks on corporate governance 191
Summary 191
Key points of the chapter 191
References and further reading 192
Self-assessment questions (solutions available to students) 194
Self-assessment questions (solutions available to tutors) 194
Topics for class discussion without solutions 196

6 The risk-based approach to audit: audit judgement 197

Learning objectives 197
Why is a risk-based approach to audit an aid to the auditor? 197
Broad approach to minimize audit risk 200
A practical example 211
Case Study 6.1: Edengrove Limited 211
Other practical matters 213
Case Study 6.2: Kemback Limited, Part 1 217
Case Study 6.2: Kemback Limited, Part 2 220
Business risk approach to audit 222
Business risk and inherent risk approaches: similarities
and dissimilarities 227
The business risk approach and smaller clients
and smaller audit firms 230
Analytical review as a risk analysis tool 230
Judgement in accounting and auditing and its relationship to risk 232
Management of the audit process 234
The terms of reference provide the audit framework 236
Case Study 6.3: Hughes Electronics Limited 236
Planning the assignment 240
Case Study 6.4: County Hotel Limited, Part 1 240
Case Study 6.4: County Hotel Limited, Part 2 242
Summary 248
Key points of the chapter 248
References 249

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 Contents vii

Further reading 249

Suggested solutions to tasks 250
Self-assessment questions (solutions available to students) 253
Self-assessment questions (solutions available to tutors) 256
Topics for class discussion without solutions 256

7 The search for evidence explained 257

Learning objectives 257
The audit defined as a search for e­ vidence to enable
an opinion to be formed 257
Forming conclusions on the basis of evidence:
the exercise of judgement 261
Reliability of audit evidence (grades of audit evidence) 265
Case Study 7.1: Ridgewalk plc 269
The business risk approach to gathering audit evidence 271
The stages of the audit process and the evidential requirements
at each stage 274
Limited assurance and ­compilation engagements and agreed
upon procedures 277
Conclusion 279
Summary 279
Key points of the chapter 280
Reference 281
Further reading 281
Self-assessment questions (solutions available to students) 281
Self-assessment questions (solutions available to tutors) 283
Topics for class discussion without solutions 284

8 Systems work: basic ideas 1 285

Learning objectives 285
Introduction 285
Layers of regulation and control expanded 287
Case Study 8.1: High Quality Limited:
small independent supermarket 299
Case Study 8.2: Caiplie Financial Services: entity in the financial
services sector 301
Accounting and quality assurance/control systems 302
General controls 304
Case Study 8.3: Horton Limited: cash received system 308
Summary 323
Key points of the chapter 323
References 324
Further reading 324
Self-assessment questions (solutions available to students) 325
Self-assessment questions (solutions available to tutors) 325
Topics for class discussion without solutions 325

9 Systems work: basic ideas 2 326

Learning objectives 326
Introduction 326

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 viii Contents

Application controls 327

Data capture/input controls 327
Processing controls 334
Output controls 336
Database systems 337
E-commerce 339
Audit approaches to systems and controls 345
Summary 364
Key points of the chapter 364
Further reading 365
Self-assessment questions (solutions available to students) 365
Self-assessment questions (solutions available to tutors) 366
Topics for class discussion without solutions 367

10 Testing and evaluation of systems 368

Learning objectives 368
Introduction 368
Sales and receivables system 369
Case Study 10.1: Broomfield plc: sales and trade receivables system 369
Purchases and trade payables system 371
Case Study 10.2: Broomfield plc: part of purchases
and trade payables system 372
Payroll system 374
Case Study 10.3: Troston plc: production payroll 374
General and application controls in a sales system 376
Case Study 10.4: Burbage Limited: sales order processing
and application controls 377
Tests of controls 379
Evaluation of systems and audit conclusions 390
Summary 392
Key points of the chapter 392
Reference 393
Further reading 393
Self-assessment questions (solutions available to students) 393
Self-assessment questions (solutions available to tutors) 395
Topics for class discussion without solutions 395

11 Substantive testing, computer-assisted audit techniques

and audit programmes 396
Learning objectives 396
Introduction 396
Substantive testing of transactions, account balances
and disclosures 396
Case Study 11.1: Powerbase plc: the substantive audit
programme for purchases 398
The use of audit software 402
Directional testing 410
Substantive audit programmes for wages 412
Substantive audit programmes for cash and bank balances 414

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 Contents ix

Communication of audit matters to those charged with

governance (management letter) 415
Audit management with the computer 420
Summary 422
Key points of the chapter 423
Reference 424
Further reading 424
Self-assessment questions (solutions available to students) 424
Self-assessment questions (solutions available to tutors) 425
Topics for class discussion without solutions 426

12 Sampling and materiality 427

Learning objectives 427
Introduction 427
What is sampling? 428
Designing and selecting the sample for testing 428
Case Study 12.1: Broomfield plc: an example of judgemental
sampling 430
Sample selection methodology 432
Evaluation of test results 436
Monetary unit sampling (MUS) 438
Comparative advantages of statistical and non-statistical
sampling 439
Alternative statistical sampling methods 441
Materiality 442
Summary 454
Key points of the chapter 454
References 455
Further reading 456
Self-assessment questions (solutions available to students) 457
Self-assessment questions (solutions available to tutors) 458
Topics for class discussion without solutions 458

13 Final work: general principles and analytical review

of financial statements and management assertions
on financial statement headings 460
Learning objectives 460
Introduction 460
Prefinal work 461
Balance sheet date work 462
Bridging work between conclusion of interim work
and the balance sheet date 463
Analytical procedures 464
Case Study 13.1: Kothari Limited: analytical review 468
Case Study 13.2: Art Aid Limited: analytical review 473
Detailed final audit work: general matters 477
Summary 485
Key points of the chapter 485
Further reading 486

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 x Contents

Self-assessment questions (solutions available to students) 486

Self-assessment questions (solutions available to tutors) 487
Topics for class discussion without solutions 488

14 Final work: non-current assets, trade receivables

and financial assets 489
Learning objectives 489
Introduction 489
Tangible non-current assets and depreciation 490
Case Study 14.1: Pykestone plc: non-current assets 490
Trade receivables and sales 506
Case Study 14.2: Sterndale plc: ageing statement 509
Case Study 14.3: Sterndale plc: analytical review of sales
and trade receivables 510
Financial assets 520
Summary 520
Key points of the chapter 520
Further reading 522
Self-assessment questions (solutions available to students) 522
Self-assessment questions (solutions available to tutors) 523
Topics for class discussion without solutions 523

15 Final work: specific ­problems related to inventories, ­construction

contracts, trade payables and financial liabilities 524
Learning objectives 524
Introduction 524
Inventories 525
Analytical procedures 530
Case Study 15.1: Billbrook Limited: analysis of inventory, Part 1 530
Case Study 15.1: Billbrook Limited: analysis of inventory, Part 2 531
Case Study 15.2: Greenburn Limited: inventory taking instructions 536
Valuation of construction contracts 547
Trade payables and purchases 547
Analytical procedures 550
Financial liabilities 557
Summary 557
Key points of the chapter 557
Further reading 559
Self-assessment questions (solutions available to students) 559
Self-assessment questions (solutions available to tutors) 561
Topics for class discussion without solutions 561

16 Final review: post-balance sheet period, provisions, contingencies,

letter of representation 562
Learning objectives 562
Introduction 562
Post-balance sheet events 563
Provisions, contingent liabilities and contingent assets 568
Going concern 577
Audit work to detect post-balance sheet events and contingencies 577

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 Contents xi

Evaluation of misstatements identified during the audit 580

Management letter of representation 582
Audit documentation 587
Role of the final review 589
Summary 591
Key points of the chapter 591
Further reading 593
Self-assessment questions (solutions available to students) 594
Self-assessment questions (solutions available to tutors) 595
Topics for class discussion without solutions 596

17 Assurance engagements and internal audit 597

Learning objectives 597
Introduction 597
Assurance engagements 598
Case Study 17.1: Protecting the environment in an area
of scenic beauty 615
Case Study 17.2: Gilling Limited 618
Internal audit 622
Case Study 17.3: Greenburn Limited: fleet of vans 624
Case Study 17.4: Photocopying costs in an educational institution 626
Case Study 17.5: Barnton plc 627
How to make the internal audit ­function effective 629
Reliance on internal audit by the external auditor 632
Outsourcing of internal audit work 636
Case Study 17.6: Internal audit at Troston plc 637
Key points of the chapter 639
Further reading 640
Self-assessment questions (solutions available to students) 640
Self-assessment questions (solutions available to tutors) 642
Topics for class discussion without solutions 643

18 The auditors’ report 644

Learning objectives 644
Introduction 645
The unmodified opinion 646
Specific audit considerations in respect of quoted companies/public
interest entities 664
The modified audit opinion 672
Limitation of scope 675
Disagreement 681
Disclaimer of responsibility 685
Reporting on corporate governance issues 686
Summary 693
Key points of the chapter 694
Reference 695
Further reading 695
Self-assessment questions (solutions available to students) 695
Self-assessment questions (solutions available to tutors) 698
Topics for class discussion without solutions 698

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 xii Contents

19 Fraud and going concern 700

Learning objectives 700
Introduction to fraud 700
Responsibility for fraud detection 702
Recent debates relating to fraud 714
Case law relating to fraud 718
Auditing scandals 720
Consideration of law and regulations 722
Introduction to going concern 727
Directors’ and auditors’ responsibilities for going concern 729
Reporting on going concern 735
Summary 736
Key points of the chapter 737
References 738
Further reading 739
Self-assessment questions (solutions available to students) 739
Self-assessment questions (solutions available to tutors) 740
Topics for class discussion without solutions 740

20 The audit expectations gap and audit quality 741

Learning objectives 741
The audit expectations gap 741
The causes of the audit expectations gap, possible
developments and solutions 743
Audit quality 756
Summary 766
Key points of the chapter 766
References 767
Further reading 768
Self-assessment questions (solutions available to students) 768
Self-assessment questions (solutions available to tutors) 769
Topic for class discussion without solution 769

21 The auditor and liability under the law 770

Learning objectives 770
Introduction 770
Criminal liability 771
Civil liability 772
Case law 773
Auditing standards 788
Professional conduct 789
Potential ways of reducing auditor liability 790
Summary 797
Key points of the chapter 797
References 798
Further reading 799
Self-assessment questions (solutions available to students) 800
Self-assessment questions (solutions available to tutors) 801
Topics for class discussion without solutions 802

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 Contents xiii

22 Issues in auditing 804

Learning objectives 804
Introduction 804
The accounting/auditing profession? 805
Regulation 809
IFAC, the accountancy profession and globalization 816
Audit reporting 820
Independence 828
Choice in the UK audit market 832
Audit data analytics 837
Summary 842
Key points of the chapter 842
References 844
Further reading 847
Self-assessment questions (solutions available to students) 848
Self-assessment questions (solutions available to tutors) 848
Topics for class discussion without solutions 848

23 Examination hints and final remarks 849

Learning objectives 849
Introduction 849
General examination hints 849
Auditing as an examination subject 852
Final remarks 853

Credits 855
Index 857

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 A C K N O WL E D G E ME NTS

The authors and publishers wish to thank The Institute of Chartered Accoun-
tants in Ireland who have kindly given permission for the use of their past
examination questions in this book. We are grateful to the Association of Char-
tered Certified Accountants (ACCA) for permission to reproduce past exami-
nation questions. The suggested solutions in the exam answer bank have been
prepared by us, unless otherwise stated.
The authors and publishers would also like to thank the following who have
kindly given permission for short verbatim extracts of material for which they
hold copyright, to be reproduced in this book:
The International Federation of Accountants (IFAC®)
The International Auditing and Assurance Standards Board (IAASB®)
Financial Reporting Council (FRC)
International Accounting Standards Board (IASB®)
The authors and publishers would also like to thank Rolls-Royce plc who
has given the publisher permission to reproduce the extracts from Rolls-Royce
plc’s 2017 Annual Report which appear in Chapter 18. However, Rolls-Royce
in no way endorses the content of this book.
In preparing this book the authors benefited from discussions on auditing with
the following individuals: Tony Berry, the late Mary Bowerman, Alex Dunlop,
Pik Liew, Sean McCartney, Michael Sherer, Joanna Stevenson, Mahbub Zaman,
Jamil Ampomah, Emad Awadallah, Ian Dewing, Magda Abou-Seada Obby
Phiri, Mostafa Hussien, Gareth Morgan and Ursula Lucas. Although we would
like to blame these individuals for any errors or inadequacies of expression
remaining in the book we will follow custom and practice and accept the blame
for any such deficiencies. We received many useful comments and feedback
from students we have taught at the Universities of Essex, Sheffield Hallam,
Stirling and Dundee. We also acknowledge the insights we have gained by
discussing the subject of auditing with Diogenis Baboukardos, Ilias Basioudis,
Vivien Beattie, Emer Curtis, Silvia Gaia, Stella Fearnley, Ian Fraser, Catherine
Gowthorpe, the late David Gwilliam, David Hatherly, Christopher Humphrey,
Marjana Johansson, Phil Johnson, Suzanne Kerr, Anastasia Kopita, Azimjon
Kuvandikov, Steve Leonard, Kamran Malikov, Bill McInnes, Pat Mould, Martin
Nolan, Ian Percy, Brenda Porter, Michael Power, Dan Shen, Liya Shen, the
late Jayne Smith, Kim Smith, Stuart Turley, Shahzad Uddin, Andrew Wood,
Zhifang Zhang and participants at the annual Audit and Assurance Conference.
Particular thanks go to Laurie Orgee for his helpful comments on some aspects
of computer systems, and to Martyn Jones of Deloitte for insights into modern
audit approaches. We also had useful discussions with Christine Helliar and
Susan Whittaker on problems faced by students of auditing and how these can
be resolved. We also owe a debt of gratitude for the forbearance of Loraine,
Simon, Josslin, Dorothea and Kevin, Primrose and Abigail. Finally, we are
grateful to the publishers for their encouragement and patience.

xiv
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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Acknowledgements xv

The author and publishers would like to thank the following reviewers who
provided invaluable commentary for this new edition and previous editions:
Ilias Basioudis (Senior Lecturer, Aston University), Roy Chandler (Professor,
Cardiff University), John Craner (Teaching Fellow, University of Birmingham),
Ian Dennis (Senior Lecturer, Oxford Brookes University), Ian Dewing (Pro-
fessor, University of East Anglia), Julie Drake (Principal Lecturer, University
of Huddersfield), Ellie Franklin (Senior Lecturer in Finance, Middlesex Uni-
versity London), Jan (Sarah) Loughran (Associate Professor in Accounting,
Durham University), Wendy Mazzucco (Lecturer, Glasgow Caledonian Uni-
versity), Astero Michael (Lecturer, Intercollege Limassol), Ian Money (Senior
Lecturer in Accounting and Finance, The University of York) and Susan Whit-
taker (Senior Lecturer, University of West of England).

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 L ist of C ase S tudies

Chapter 1
CASE STUDY 1.1 Erin and Lee, Part 1 5
CASE STUDY 1.1 Erin and Lee, Part 2 6
CASE STUDY 1.1 Erin and Lee, Part 3  8
CASE STUDY 1.1 Erin and Lee, Part 4  10
Chapter 4
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 1 140
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 2 141
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 3 143
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 4 146
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 5 146
CASE STUDY 4.1 Rosedale Cosmetics plc, Part 6 150
Chapter 6
CASE STUDY 6.1 Edengrove Limited 211
CASE STUDY 6.2 Kemback Limited, Part 1 217
CASE STUDY 6.2 Kemback Limited, Part 2 220
CASE STUDY 6.3 Hughes Electronics Limited 236
CASE STUDY 6.4 County Hotel Limited, Part 1 240
CASE STUDY 6.4 County Hotel Limited, Part 2 242
CASE STUDY 6.5 Cosmetics company: Fine Faces plc 253
Chapter 7
CASE STUDY 7.1 Ridgewalk plc 269
Chapter 8
CASE STUDY 8.1 High Quality Limited: small independent
supermarket299
CASE STUDY 8.2 Caiplie Financial Services:
entity in the financial services sector 301
CASE STUDY 8.3 Horton Limited: cash received system 308
Chapter 10
CASE STUDY 10.1 Broomfield plc: sales and trade
receivables system  369
CASE STUDY 10.2 Broomfield plc: part of purchases and
trade payables system 372
CASE STUDY 10.3 Troston plc: production payroll 374
CASE STUDY 10.4 Burbage Limited: sales order processing
and application controls  377
Chapter 11
CASE STUDY 11.1 Powerbase plc: the substantive audit
programme for purchases  398

xvi
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 List of Case Studies xvii

Chapter 12
CASE STUDY 12.1 Broomfield plc: an example of
judgemental sampling 430
Chapter 13
CASE STUDY 13.1 Kothari Limited: analytical review 468
CASE STUDY 13.2 Art Aid Limited: analytical review 473
Chapter 14
CASE STUDY 14.1 Pykestone plc: non-current assets 490
CASE STUDY 14.2 Sterndale plc: ageing statement 509
CASE STUDY 14.3 Sterndale plc: analytical review of sales
and trade receivables 510
Chapter 15
CASE STUDY 15.1 Billbrook Limited: analysis of inventory, Part 1 530
CASE STUDY 15.1 Billbrook Limited: analysis of inventory, Part 2 531
CASE STUDY 15.2 Greenburn Limited: inventory taking instructions 536
Chapter 17
CASE STUDY 17.1 Protecting the environment in an area of scenic beauty 615
CASE STUDY 17.2 Gilling Limited 618
CASE STUDY 17.3 Greenburn Limited: fleet of vans 624
CASE STUDY 17.4 Photocopying costs in an educational institution 626
CASE STUDY 17.5 Barnton plc 627
CASE STUDY 17.6 Internal audit at Troston plc 637

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 INDEX OF LEGAL CASES

ADT Ltd vs BDO Binder Hamlyn [1996] B.C.C. 808 771, 785 and 799
Andrew and others vs Kounnis Freeman [1999] 2 B.C.L.C. 641 786 and 799
Anns vs Merton London Borough Council [1978] A.C. 728 777
AWA Ltd vs Daniels t/a Deloitte Haskins & Sells [1992] 7 A.C.S.R. 759,
[1992] 9 A.C.S.R. 383 793
Bank of Credit and Commerce International (Overseas) Ltd (In Liquidation)
vs Price Waterhouse [No. 2], [1998] B.C.C. 617, [1998] E.C.C. 410  800
Barings plc (In Liquidation) and Another vs Coopers & Lybrand and
Others (No. 8) [2000] All ER [D] 616 793 and 800
Candler vs Crane Christmas & Co. [1951] C.A. [1951] 2K.B. 164 [1951]
1 All E.R. 426 [1951] 1 T.L.R. 371 773 and 797
Caparo Industries plc vs Dickman and Others [1989] Q.B. 653,
[1989] 2 W.L.R. 316, [1989] 1 All E.R. 798, [1989] 5 B.C.C. 105,
B.C.L.C. 154, [1990] 2 A.C. 605, [1990] 2 W.L.R. 358, 1
All E.R. 568, [1990] B.C.C. 164, [1990] B.C.L.C. 273. 776
Coulthard & Orrs vs Neville Russell [1998] 1 B.C.L.C. 143, [1998] B.C.C. 359 800
Donaghue vs Stevenson [1932] S.C. [H.L.] 31 773
Electra Private Equity Partners vs KPMG Peat Marwick [2001] B.C.L.C. 589 800
Galoo Ltd and Others vs Bright Grahame Murray (A Firm) [1994]
B.C.L.C. 492, [1994] 1 W.L.R. 1360, [1995] 1 All E.R. 16, [1994]
B.C.C. 319 783 and 787
Hedley Byrne & Co. vs Heller and Partners Ltd [1963] A.C. 465,
[1963] 2 All E.R. 575, [1963] 3 W.L.R. 101 773 and 797
Irish Woollen Co. Ltd vs Tyson and Others [1900] 26 Acct. L. R. 13 719 and 737
James McNaughton Paper Group Ltd. vs Hicks Anderson & Co. [1991]
2 W.L.R. 641, [1991] 2 Q.B. 113, [1991] 1 All E.R. 134, [1991]
B.C.L.C. 163, [1990] B.C.C. 891 781
Jarvis plc vs PriceWaterhouseCoopers [2000] 2 B.C.L.C. 368 149
JEB Fasteners Ltd vs Marks Bloom & Co. [1981] 3 All E.R. 289 775 and 797
Man Nutzfahrzeuge AG vs Freightliner Ltd and Ernst & Young [2007]
EWCA Civ 910 800
Morgan Crucible Co. vs Hill Samuel Bank Ltd and Others [1991]
Ch 295, [1991] 1 All E.R. 148, [1991] 2 W.L.R. 655, [1991]
B.C.L.C. 178, [1991] B.C.C. 82 782
Re Kingston Cotton Mill Co. (No. 2) [1896] 2 Ch 279 718 & 737
Re Thomas Gerrard & Son Ltd [1967] 2 All E.R. 525, [1967]
3 W.L.R. 84, [1968] Ch 455 719 & 737
Royal Bank of Scotland vs Bannerman Johnstone Maclay and
Others [2002] S.L.T. 181  685 and 786
Sasea Finance Limited [in liquidation] vs KPMG [2000] 1 B.C.L.C. 236,
[2000] 1 All E.R. 676 714
Stone & Rolls Ltd (in Liquidation) vs Moore Stephens (a Firm) [2009]
UKHL39719
Twomax Ltd and Goode vs Dickson, McFarlane and Robinson
[1983] S.L.T. 98 775, 776, 797 and 798
xviii
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 PR EFACE

Members of the following accounting bodies are permitted by company law

to act as auditors of limited companies in the British Isles, so it is appropriate
that auditing should occupy an important place in their examination schemes:
Association of Chartered Certified Accountants (ACCA)
The Institute of Chartered Accountants in England and Wales (ICAEW)
The Institute of Chartered Accountants in Ireland (ICAI)
The Institute of Chartered Accountants of Scotland (ICAS)
This book provides a sound basis for the study of auditing for the above bodies’
examinations and also for the examinations of the Institute of Internal Auditors
(IIA) and of the Chartered Institute of Public Finance and Accountancy (CIPFA).
The book will be suitable for studies of auditing at degree level and profes-
sional examinations and master’s courses.
This seventh edition of this book contains references to the International Stan-
dards on Auditing (ISAs) and the International Standard on Quality Control
issued by the International Auditing and Assurance Standards Board® (IAASB).
IAASB is one of the independent standard-setting boards of the International
Federation of Accountants® (IFAC). Generally we quote from ISAs issued by
IAASB, but occasionally we refer to ISAs (UK) published by Financial Reporting
Council (FRC) where they contain material with particular reference to the UK.
The ISAs are designed to support the auditor in obtaining reasonable assur-
ance in forming their opinions. They are structured as follows:
1. The first section contains:
• an introduction
• overall objectives of the auditor
• definitions
• requirements.
2. The second section contains:
• application and other explanatory material supporting the require-
ments (in some cases explanatory material is contained in appendices).
The paragraph numbers in the second section are prefixed by ‘A’. We quote
from the first and second sections and the appendices when we believe it is appro-
priate to support our discussion of the audit process. Regarding the ISAs (UK)
it is important to note that the paragraph numbers are identical to the ISAs pub-
lished by IAASB, but that the ISAs (UK) are supplemented by sub-paragraphs.
As far as accounting standards are concerned, International Financial
Reporting Standards® (IFRS Standards), including International Accounting
Standards (IAS Standards), affecting the work of the auditor have also been
adopted in the UK. Currently, standards issued by the Accounting Standards
Board are titled Financial Reporting Standards (FRSs). In this book we shall
quote, where necessary, from IFRS Standards and IAS Standards. Where appro-
priate we also refer to UK GAAP, in particular to FRS102, which is the principal
accounting standard. We would mention at this point that we do not consider all
xix
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 xx Preface

the detailed requirements of accounting standards in this book (in other words this
book is not about accounting (or indeed auditing standards)). We are concerned
primarily with principles and where these principles have been reflected in official
standards, we quote from those standards.
In Chapter 4 we introduce students to the requirements of the Companies Act
2006, which is in force in Great Britain. Students outside of Great Britain should
refer to company legislation in their own jurisdiction. We also introduce you to new
EU directives and regulations where appropriate. This seventh edition has been
restructured to some extent and contains a new chapter on corporate governance
which we have placed towards the front of the book (see Chapter 5) because of its
importance. We have also reworked the chapter on current issues (Chapter 22).
As in previous editions we have adopted the framework of the audit year
of a firm of auditors auditing the financial statements of a variety of organiza-
tions. Care has been taken to ensure that the practical work of the auditor is
presented as clearly and logically as possible so that the student will have a good
appreciation of what the audit process is about. Students are recommended to
take note of any important developments relating to international accounting
and auditing standards.
One of the strengths of this book, in our view, is the carefully paced tutorial
approach that has been adopted throughout, which means that it can be used
as a tool in the classroom as well as for private study. We have attempted to
make the book as readable and interesting as possible.
Regrettably, auditing is often seen as being deadly boring. This is not our
view, and we would go so far as to say that those who believe it to be boring will
tend to be unimaginative and bad auditors in consequence. Auditing affects most
people in society, either directly or indirectly, and its current role is changing,
and in some important areas is being extended. Our hope is that this book will
prove to be a useful vehicle for providing an understanding of what auditing is
about and that it will be a valuable contribution to the auditing debate.

T H E FRA M EW O R K O F TH E B O O K
The chapters contain detailed study material illustrated by many examples,
case studies and questions. Some of the questions – called tasks or activities –
are within the body of the text and they involve the student in a self-learning
process; they expect students to advance the argument themselves either using
principles discussed in the text or by using their common sense and imagina-
tion. In each case, you should make sure that you try to answer these questions
before proceeding to the next part of the text. In the case of tasks, the suggested
solutions are provided at the end of each chapter, whereas for the activities the
solution is provided immediately following the question.
At the end of each chapter there is a comprehensive range of self-­assessment
questions designed to help you decide if the material in the text has been
understood. Auditing in practice requires the exercise of considerable judge-
ment in the context of a particular set of circumstances, and some of the ques-
tions are mini-case studies aimed at giving you experience in analyzing and
interpreting information and forming reasoned conclusions. Suggested solu-
tions to some of these questions have been provided for students on the com-
panion ­website. Other solutions are only available to recognized tutors on the
same website, for which they need to register.

Copyright 2019 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Preface xxi

Figure 0.1 shows how the audit process flows through the contents of the
study chapters. You will find it useful to look back at this diagram occasionally
when studying individual chapters (right-hand column) to locate the subject you
are studying within a particular stage of the auditing process (left-hand column).
Note that the chapters are not set out in strict numerical sequence. This is
because some chapters are relevant to more than one stage. Some of the chapters
do not fit into the process itself but are useful in that they throw light onto how
auditing is viewed and on possible directions that auditing will take in the future.

FIGURE 0.1 Stages in the auditing process and how they are covered in the chapters

Setting the scene Chapter 1 Why are auditors needed?

Chapter 2 An overview of the postulates and concepts of auditing
Chapter 3 The meaning and importance of auditor independence:
factors affecting independence and measures to attain it
Chapter 4 Audit regulation
Chapter 5 Corporate governance (Part 1)
Chapter 6 The risk-based approach to audit: audit judgement
Chapter 7 The search for evidence explained
Starting the audit Chapter 6 The risk-based approach to audit: audit judgement
process Chapter 12 Sampling and materiality
Systems work and Chapter 8 Systems work: basic ideas 1
transactions testing Chapter 9 Systems work: basic ideas 2
Chapter 17 Assurance engagements and internal audit
Chapter 10 Testing and evaluation of systems
Chapter 11 Substantive testing, computer-assisted audit techniques and audit programmes
Chapter 12 Sampling and materiality
Pre-final and balance Chapter 11 Substantive testing, computer-assisted audit techniques and audit programmes
sheet date work and Chapter 13 Final work: general principles, analytical review of financial statements and
final work management assertions on financial statement headings
Chapter 14 Final work: non-current assets, trade receivables and financial assets
Chapter 15 Final work: specific problems related to inventories, construction contracts,
trade payables and financial liabilities
Chapter 16 Final review: post-balance sheet period, provisions, contingencies, letter of
representation
Analytical review of Chapter 13 Final work: general principles, analytical review of financial statements and
accounts management assertions on financial statement headings
Audit reporting Chapter 18 The auditors’ report
Chapter 19 Fraud and going concern
Chapter 17 Assurance engagements and internal audit
The auditor’s liability Chapter 21 The auditor and liability under the law
under law Chapter 20 The audit expectations gap and audit quality
Critical examination Chapter 5 Corporate governance (Part 2)
of auditing and new
Chapter 22 Issues in auditing
developments

Copyright 2019 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 xxii Preface

NO T E

Please note that official Examination Questions, together with suggested s­ olutions,
can be found on the companion website for the book.

These contain two sets of questions. The first set has been presented in
the form of two examination papers, each containing six questions. Suggested
solutions have been provided for the questions on these papers but of course
you should first attempt to answer them by yourself. The second set contains
selected questions which you can use as additional exercises to test your knowl-
edge and understanding for yourself. Your tutors may wish to set some of
these questions as a formal exercise, so check with them before attempting any.
Suggested solutions to the second set of questions are available on the website
mentioned above.

H OW T O U S E TH I S B O O K

NO T E FO R T UT O R S

The authors have prepared guidance notes for tutors to accompany this book. This
guidance is available in the lecturers’ section of the companion website of this title.

To use the book intelligently you need to plan your work and set aside regular
time each week for study. If you have no prior knowledge of auditing, you will
probably need about 150 hours of study to cover the material in this book to
examination standard – say about 4.5 hours per week of concentrated study over
a period of eight to nine months. Time for additional reading and for practice
questions is included in this total and it is absolutely essential for you to devote
time to these. Auditing as a subject requires both literacy and to some extent
numeracy – particularly the former in the examination context – and it is vital
that you gain experience in expressing yourself and writing up your solutions to
the selected questions. You should not look at the suggested solutions until you
have worked the questions yourself. Don’t forget that frequently there may be
no single ‘correct’ solution. If this is the case our suggested solution will make
it clear.
Your approach to using the book should be something like this:
• Read the learning objectives at the beginning of the chapter then briefly
skim through the chapter page by page to get a feel for the length and
complexity of the subjects it covers. It might also be useful at this stage to
have a brief look through the summary at the end of the chapter.
• Begin reading the chapter, following up where necessary the occasional
suggestions for further reading, references to source material or cross-
references to other parts of the text, and make sure you understand each
section before moving on. The marginal notes are usually brief explanatory
notes that have been devised to carry information or advice which is not
essential to your understanding of the subject or your mastery of your own
particular syllabus. Make notes in the remaining marginal space as you go
along, especially on those topics featured in the learning objectives.

Copyright 2019 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Preface xxiii

• When you come to each task or activity you should attempt to answer
it before moving on. Check your own answers against the suggested
­solutions at the end of each chapter (in the case of tasks) and against our
comments following each activity. If your answers are incorrect, make
sure you understand where and why you went wrong before moving on
to the next subject. Sometimes tasks will require you to think of answers
which have not been specifically covered in the preceding text, but by
using a combination of common sense and imagination you should still
be able to answer them. These questions are designed to involve you
actively in the learning process, not simply to test your knowledge; they
ask you to engage in critical thought at strategic points throughout the text
and this will ultimately deepen your understanding of the subject. Don’t
be tempted to skip them. Indeed, you may lose out if you do, since later
topics often require an understanding of the areas covered by them.
At the end of each chapter you will find a series of self-assessment questions.
These have been designed to test your understanding of the main points in each
chapter so you should attempt them whenever they appear. Suggested solutions
to some of these questions have been provided on the companion website in
the student/lecturer section. Other solutions are only available to recognized
tutors on the same website. If you answer any of the questions incorrectly, make
sure you check back in the text to find out why. Often the commentary on the
answers will give you a good idea of where and why you went wrong. Make
sure you follow up these leads.
Occasionally it may be advisable for you to tackle one of the full examina-
tion questions. Remember that it is good practice to ask yourself, before you
start the question, what area of knowledge it is designed to test. Once you have
completed your answer, study the answer provided in the answers section on
the student side of the companion website, noting the main points of principle
and checking back if any of your answers are wrong.
At intervals in your study you will need to build in revision sessions. It may
be helpful to rework the self-assessment questions in earlier chapters to identify
areas needing priority revision attention.
You should aim to have completed your main studies at least one month
before the examination. The final month should be the time for revision, not for
initial learning. Work and rework the practice questions, noting the points of
principle and remembering the vital importance of speed in examination work.

CO M PAN IO N W EB S I T E
For students
• Answers to self-assessment questions (student questions)
• Additional appendix material for chapters in the book
• Related links

For tutors
• Guidance notes for tutors
• PowerPoint lecture slides
• Additional appendix material for chapters in the book

Copyright 2019 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Another random document with
no related content on Scribd:
The Project Gutenberg eBook of El terror de 1824
This ebook is for the use of anyone anywhere in the United States and
most other parts of the world at no cost and with almost no restrictions
whatsoever. You may copy it, give it away or re-use it under the terms
of the Project Gutenberg License included with this ebook or online at
www.gutenberg.org. If you are not located in the United States, you will
have to check the laws of the country where you are located before
using this eBook.

Title: El terror de 1824

Author: Benito Pérez Galdós

Release date: October 12, 2023 [eBook #71861]

Language: Spanish

Original publication: Madrid: Obras de Pérez Galdós, 1904

Credits: Ramón Pajares Box. (This file was produced from images
generously made available by The Internet Archive/Canadian
Libraries.)

*** START OF THE PROJECT GUTENBERG EBOOK EL TERROR DE

1824 ***
Índice: I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII, XIII, XIV, XV, XVI, XVII,
XVIII, XIX, XX, XXI, XXII, XXIII, XXIV, XXV, XXVI, XXVII, XXVIII, XXIX.

Nota de transcripción

Los errores de imprenta han sido corregidos.

La ortografía del texto original ha sido modernizada de acuerdo con las normas
publicadas en 2010 por la Real Academia Española.
Las rayas intrapárrafos han sido espaciadas según los modernos usos
ortotipográficos.
Las notas a pie de página han sido renumeradas y colocadas al final del párrafo en
que se las llama.
 EPISODIOS NACIONALES

EL TERROR DE 1824
 Es propiedad. Queda hecho el depósito
que marca la ley. Serán furtivos los
ejemplares que no lleven el sello del autor
 B. PÉREZ GALDÓS
EPISODIOS NACIONALES
SEGUNDA SERIE

EL TERROR DE 1824

32.000

MA DRID
O B RAS DE P É RE Z G AL DÓ S
132, Hortaleza
1904
EST. TIP. DE LA VIUDA E HIJOS DE TELLO
IMPRESOR DE CÁMARA DE S. M.
C. de San Francisco, 4.
 EL TERROR DE 1824

En la tarde del 2 de octubre de 1823 un anciano bajaba con paso

tan precipitado como inseguro por las afueras de la Puerta de Toledo
en dirección al puente del mismo nombre. Llovía menudamente, sin
cesar, según la usanza del hermoso cielo cuando se enturbia, y la
ronda podía competir en lodos con su vecino Manzanares, el cual
hinchándose como la madera cuando se moja, extendía su saliva
fangosa por gran parte del cauce que le permiten los inviernos. E
anciano transeúnte marchaba con pie resuelto, sin que le causara
estorbo la lluvia, con el pantalón recogido hasta la pantorrilla
chapoteando sin embarazo en el lodo con las destrozadas botas. Iba
estrechamente forrado, como tizona en vaina, en añoso gabán oscuro
cuyo borde y solapa se sujetaba con alfileres allí donde no había
botones, y con los agarrotados dedos en la parte del pecho, como la
más necesitada de defensa contra la humedad y el frío. Hundía la
barba y media cara en el alzacuello, tieso como una pared
cubriéndose con él las orejas y el ala posterior del sombrero, que
destilaba agua como cabeza de tritón en fuente de Reales Sitios. No
llevaba paraguas ni bastón. Mirando sin cesar al suelo, daba unos
suspiros que competían con las ráfagas de aire. ¡Infelicísimo varón
¡Cuán claramente pregonaban su desdichada suerte el roto vestido
las horadadas botas, el casquete húmedo, la aterida cabeza, y aque
continuo suspirar casi al compás de los pasos! Parecía un
desesperado que iba derecho a descargar sobre el río el fardo de una
vida harto enojosa para llevarla más tiempo. No obstante, pasó por e
puente sin mirar al agua, y no se detuvo hasta el parador situado en la
divisoria de los caminos de Toledo y Andalucía.
 Bajo el cobertizo destinado a los alcabaleros y gente del fisco
había hasta dos docenas de hombres de tropa, entre ellos algunos
oficiales de línea y voluntarios realistas de nuevo cuño en tales días
Los paradores cercanos albergaban una fuerza considerable, cuya
misión era guardar aquella principalísima entrada de la corte, ignorante
aún de los sucesos que en el último confín de la Península habían
cambiado el gobierno de constitucional dudoso en absoluto verídico y
puro, poniendo fin entre bombas certeras y falaces manifiestos a los
tres llamados años. En aquel cuerpo de guardia eran examinados los
pasaportes, vigilando con exquisito esmero las entradas y las salidas
mayormente estas últimas, a fin de que no escurriesen el bulto los
sospechosos ni se pusieran en cobro los revolucionarios, cuya última
cuenta se ajustaría pronto en el tremendo Josafat del despotismo.
Acercose el vejete al grupo de oficiales, y reconociendo
prontamente al que sin duda buscaba, que era joven, adusto y
morenote, bastante adelantado en su marcial carrera como
proclamaban las insignias, díjole con mucho respeto:
—Aquí estoy otra vez, señor coronel Garrote. ¿Tiene vuecencia
alguna buena noticia para mí?
—Ni buena ni mala, señor... ¿cómo se llama usted? —repuso e
militar.
—Patricio Sarmiento, para servir a vuecencia y la compañía
Patricio Sarmiento, el mismo que viste y calza, si esto se puede deci
de mi traje y de mis botas. Patricio Sarmiento, el...
—Pase usted adentro —díjole bruscamente el militar, tomándole po
un brazo y llevándole bajo el cobertizo—. Está usted como una sopa.
Un rumor, del cual podía dudarse si era de burla o de lástima, y
quizás provenía de las dos cosas juntamente, acogió la entrada de
infeliz preceptor en la compañía de los militares.
—Sí, señor Garrote —añadió Sarmiento—; soy, como decía, e
hombre más desgraciado de todo el globo terráqueo. Ese cielo que
nos moja no llora más que lloro en estos días, desde que me han
anunciado como probable, como casi cierta, la muerte de mi querido
hijo Lucas, de mi niño adorado, de aquel que era manso cordero en e
hogar paterno y león indómito en los combates... ¡Ah, señores
¡Ustedes no saben lo que es tener un hijo único, y perderlo en una
escaramuza de Andalucía, por descuidos de un general, o po
intrepidez imprudente de un oficialete!... ¿Pero hay esperanzas
todavía de que tan horrible noticia resulte incierta? ¿Se ha sabido
algo? Por Dios, señor Garrote, ¿ha sabido vuecencia si mi idolatrado
unigénito vive aún, o si feneció en esas tremendas batallas?... ¿Hay
algún parte que lo mencione?..., porque Lucas no podía morir como
cualquiera, no: había de morir ruidosa y gloriosísimamente, de una
manera tal, que dé gusto y juego a los historiadores... ¿Ha sabido algo
vuecencia de ayer acá?
—Nada —repuso Garrote fríamente.
—Ha seis días que vengo todas las tardes, y siempre me dice
vuecencia lo mismo —murmuró Sarmiento con angustia—. ¡Nada!
—Desde el primer día manifesté a usted qué nada podía saber.
—Pero a todas horas entran heridos, soldados dispersos, paisanos
correos que vienen de las Andalucías. ¿Se ha olvidado usted de
preguntar?
—No me he olvidado —indicó el coronel con semblante y tono más
compasivos—; pero nadie, absolutamente nadie, tiene noticia de
miliciano Lucas Sarmiento.
—¡Todo sea por Dios! —exclamó el preceptor mirando al cielo—
¡Qué agonía! Unos me dicen que sucumbió, otros que está herido
gravemente... ¿Han entrado hoy muchos milicianos prisioneros?
—Algunos.
—¿No venía Pujitos?
—¿Y quién es Pujitos?
—¡Oh! Vuecencia no conoce a nuestra gente.
—Soy forastero en Madrid.
—¡Oh! Pasaron aquellos tiempos de gloria —exclamó don Patricio
con lágrimas en los ojos, y declamando con cierto énfasis que no
cuadraba mal a su hueca voz y alta figura—. ¡Todo ha caído, todo es
desolación, muerte y ruinas! Aquellos adalides de la libertad, que
arrancaron a la madre España de las garras del despotismo; aquellos
fieros leones matritenses, que con solo un resoplido de su augusta
cólera desbarataron a la Guardia real, ¿qué se hicieron? ¿Qué se hizo
de la elocuencia que relampagueaba tronando en los cafés, con luz y
estruendo sorprendentes? ¿Qué se hizo de aquellas ideas de
emancipación que inundaban de gozo nuestras corazones? Todo cayó
todo se desvaneció en tinieblas, como lumbre extinguida por la
corriente de las aguas. La oleada de fango frailesco ha venido
arrasándolo todo. ¿Quién la detendrá volviéndola a su inmundo
cauce? ¡Estamos perdidos! La patria muere ahogada en lodaza
repugnante y fétido. Los que vimos sus días gloriosos, cuando al son
de patrióticos himnos eran consagradas públicamente las ideas de
libertad y nos hacíamos todos libres, todos igualmente soberanos, los
recordamos como un sueño placentero que no volverá. Despertamos
en la abyección, y el peso y el rechinar de nuestras cadenas nos
indican que vivimos aún. Las iracundas patas del déspota nos
pisotean, y los frailes nos...
—Basta —gritó una formidable voz interrumpiendo bruscamente a
infeliz dómine—. Para sainete basta ya, señor Sarmiento. Si abusa
usted de la benignidad con que se le toleran sus peroratas en atención
al estado de su cabeza, nos veremos obligados a retirarle las licencias
Esto no se puede resistir. Si los desocupados de Madrid le consienten
a usted que vaya de esquina en esquina y de grupo en grupo
divirtiéndoles con sus necedades y reuniendo tras de sí a los chicos
yo no permito que con pretexto de locura o idiotismo se insulte a
orden político que felizmente nos rige...
—¡Ah, señor Garrote, señor Garrote! —dijo Sarmiento moviendo
tristemente la cabeza y sacudiendo menudas gotas de agua sobre los
circunstantes—. Vuecencia me tapa la boca, que es el único desahogo
de mi alma abrasada... Callaré; pero deme vuecencia nuevas de m
hijo, aunque sean nuevas de su muerte.
Garrote encogió los hombros y ofreció una silla al pobre hombre
que, despreciando el asiento, juzgó más eficaz contra la humedad y e
fresco pasearse de un rincón a otro del cobertizo, dando fuertes
patadas y girando rápidamente, como veleta, al dar las vueltas. Los
demás militares y paisanos armados no ocultaban su regocijo ante la
grotesca figura y ditirámbico estilo del anciano, y cada cual imaginaba
un tema de burla con que zaherirle, mortificándole también en su
persona. Este le decía que Su Majestad pensaba nombrarle ministro
de Estado y llavero del reino; aquel que un ejército de carbonarios
venía por la frontera derecho a restablecer la Constitución; uno le
ponía una banqueta delante para que al pasar tropezase y cayese
otro le disparaba con cerbatana un garbanzo haciendo blanco en e
cogote o la nariz. Pero Sarmiento, atento a cosas más graves que
aquel juego importuno, hijo de un sentimiento grosero y vil, no hacía
caso de nada, y solo contestaba con monosílabos, o llevándose la
mano a la parte dolorida.
 Había pasado más de un cuarto de hora en este indigno ejercicio
cuando de la venta salió un hombre pequeño, doblado, de mezquina
arquitectura, semejante a la de esos edificios bajos y sólidos que no
tienen por objeto la gallarda expresión de un ideal, sino simplemente
servir para cualquier objeto terrestre y positivo. Siendo posible la
comparación de las personas con las obras de arquitectura, y
habiendo quien se asemeja a una torre gótica, a un palacio señorial, a
un minarete árabe, puede decirse de aquel hombre que parecía una
cárcel. Con su musculatura de cal y canto se avenía maravillosamente
una como falta de luces, rasgo misterioso o inexplicable de su
semblante, que a pesar de tener cuanto corresponde al humano
frontispicio, parecía una fachada sin ventanas. Y no eran pequeños
sus ojos ciertamente, ni dejaban de ver con claridad cuanto enfrente
tenían; pero ello es que mirándole no se podía menos de decir: «¡Qué
cara tan oscura!».
Su fisonomía no expresaba cosa alguna, como no fuera una calma
torva, una especie de acecho pacienzudo. Y a pesar de esto no era
feo, ni sus correctas facciones habrían formado mal conjunto s
estuvieran de otra manera combinadas. Tales o cuales cejas, boca o
narices más o menos distantes de la perfección, pueden ser de
agradable visualidad o de horrible aspecto, según cual sea la
misteriosa conexión que forma con ellas una cara. La de aquel hombre
que allí se apareció era ferozmente antipática. Siempre que vemos po
primera vez a una persona, tratamos, sin darnos cuenta de nuestra
investigación, de escudriñar su espíritu y conocer por el mirar, por la
actitud, por la palabra, lo que piensa y desea. Rara vez dejamos de
enriquecer nuestro archivo psicológico con una averiguación preciosa
Pero enfrente de aquel sótano humano el observador se aturdía
diciendo: «Está tan lóbrego que no veo nada».
Vestía de paisano con cierto esmero, y todas cuantas armas
portátiles se conocen llevábalas él sobre sí, lo cual indicaba que era
voluntario realista. Fusil sostenido a la espalda con tirante, sable
machete, bayoneta, pistolas en el cinto, hacían de él una armería en
toda regla. Calzaba botas marciales con espuelas, a pesar de no se
de a caballo; mas este accesorio solían adoptarlo cariñosamente todos
los militares improvisados de uno y otro bando. Chupaba un cigarrillo
y a ratos se pasaba la mano por la cara, afeitada como la de un fraile
pero su habitual resabio nervioso (estos resabios son muy comunes en
el organismo humano) consistía en estar casi siempre moviendo las
mandíbulas como si rumiara o mascullase alguna cosa. Su nombre de
pila era Francisco Romo.
Don Patricio, luego que le vio, llegose a él y le dijo:
—¡Ah, señor Romo! ¡Cuánto me alegro de verlo! Aquí estoy po
sexta vez buscando noticias de mi hijo.
—¿Qué sabemos nosotros de tu hijo ni del hijo del Zancarrón?
Papá Sarmiento, tú estás en Babia... No tardarás mucho en ir a
Nuncio de Toledo... Ven acá, estafermo —al decir esto le tomaba po
un brazo y le llevaba al interior de la venta que servía de cuerpo de
guardia—, ven acá y sirve de algo.
—¿En qué puedo servir al señor Romo? Diga lo que quiera con ta
que no me pida nada de que resulte un bien al absolutismo.
—Es cosa mía —dijo Romo hablando en voz baja y retirándose con
Sarmiento a un rincón donde no pudieran ser oídos—. Tú, aunque
loco, eres hombre capaz de llevar un recado y ser discreto.
—Un recado... ¿a quién?
—A Elenita, la hija de don Benigno Cordero, que vive en tu misma
casa, ¿eh? Me parece que no te vendrán mal tres o cuatro reales..
Este saco de huesos está pidiendo carne. ¿Cuántas horas hace que
no has comido?
—Ya he perdido la cuenta —repuso el preceptor con afligidísimo
semblante, mientras un lagrimón como garbanzo corría por su mejilla.
—Pues bien, carcamal: aquí tienes una peseta. Es para ti si llevas a
la señorita doña Elena...
—¿Qué?
—Esta carta —dijo Romo mostrando una esquela doblada en pico.
—¡Una carta amorosa! —exclamó Sarmiento ruborizándose—
Señor Romo de mis pecados, ¿por quién me toma usted?
El tono de dignidad ofendida con que hablara Sarmiento, irritó de ta
modo al voluntario realista que, empujando brutalmente al anciano, le
vituperó de este modo:
—¡Dromedario! ¿Qué tienes que decir?... Sí, una carta amorosa. ¿Y
qué?
—Que usted es un simple si me toma por alcahuete —dijo don
Patricio con severo acento—. Guarde usted su peseta, y yo me
guardaré mi gana de comer. ¡Por vida de la chilindraina! No faltan
almas caritativas que hagan limosnas sin humillarnos...
 Inflamado en vivísima cólera el voluntario, y sin hallar otras razones
para expresarla que un furibundo terno, descargó sobre el pobre
maestro aburrido uno de esos pescozones de catapulta que abaten de
un golpe las más poderosas naturalezas, y dejándole tendido en tierra
magullados y acardenalados el hocico y la frente, salió del cuerpo de
guardia.
A don Patricio le levantaron casi exánime, y su destartalado cuerpo
se fue estirando poco a poco en la postura vertical, restallándole las
coyunturas como clavijas mohosas. Se pasó la mano por la cara, y
dando un gran suspiro y elevando al cielo los ojos llorosos, exclamó
así con dolorido acento:
—¡Indigno abuso de la fuerza bruta, y de la impunidad que protege
a estos capigorrones!... Si otros fueran los tiempos, otras serían las
nueces... Pero los yunques se han vuelto martillos, y los martillos de
ayer son yunques ahora. ¡Rechilindrona! ¡Malditos sean los instantes
que he vivido después que murió aquella preciosa libertad!...
Y sucediendo la rabia al dolor, se aporreó la cabeza y se mordió los
puños. Habíanle abandonado los que antes le prestaran socorro
porque fuera se sentía gran ruido y salieron todos corriendo al camino
Don Patricio, coronándose dignamente con su sombrero, al cual se
empeñó en devolver su primitiva forma, salió también arrastrado por la
curiosidad.
 II

Era que venían por el camino de Andalucía varias carretas

precedidas y seguidas de gente de armas a pie y a caballo, y aunque
no se veían sino confusos bultos a lo lejos, oíase un son a manera de
quejido, el cual, si al principió pareció lamentaciones de seres
humanos, luego se comprendió provenía del eje de un carro que
chillaba por falta de unto. Aquel áspero lamento, unido a la algazara
que hizo de súbito la mucha gente salida de los paradores y ventas
formaba lúgubre concierto, más lúgubre aún a causa de la tristeza de
la noche. Cuando los carros estuvieron cerca, una voz acatarrada y
becerril gritó: «¡Vivan las caenas! ¡Viva el rey absoluto y muera la
nación!». Respondiole un bramido infernal, como si a una rompieran a
gritar todas las cóleras del averno, y al mismo tiempo la luz de las
hachas, prontamente encendidas, permitió ver las terribles figuras que
formaban procesión tan espantosa. Don Patricio, quizás el único
espectador enemigo de semejante espectáculo, sintió los escalofríos
del terror y una angustia mortal que le retuvo inmóvil y casi sin
respiración por algún tiempo.
Los que custodiaban el convoy y los paisanos que le seguían po
entusiasmo absolutista, estaban manchados de fango hasta los ojos
Algunos traían pañizuelo en la cabeza, otros sombrero ancho; muchos
con el desgreñado cabello al aire, roncos, mojados de pies a cabeza
frenéticos, tocados de una borrachera singular que no se sabe si era
de vino o de venganza, brincaban sobre los baches, agitando un girón
con letras, una bota escuálida o un guitarrillo sin cuerdas. Era una
horrenda mezcla de bacanal, entierro y marcha de triunfo. Oíanse
bandurrias desacordes, carcajadas, panderetazos, votos, ternos
kirieleisones, vivas y mueras, todo mezclado con el lenguaje carreteril
con patadas de animales (no todos cuadrúpedos) y con el cascabeleo
de las colleras. Cuando la caravana se detuvo ante el cuerpo de
guardia, aumentó el ruido. La tropa formó al punto, y una nueva
aclamación al rey neto alborotó los caseríos. Salieron mujeres a las
ventanas, candil en mano, y la multitud se precipitó sobre los carros.
Eran estos galeras comunes con cobertizo de cañas y cama hecha
de pellejos y sacos vacíos. En el delantero venían tres hombres, dos
de ellos armados, sanos y alegres, el tercero enfermo y herido
reclinado doloridamente sobre el camastrón, con grillos en los pies y
una larga cadena que, prendida en la cintura y en una de las muñecas
se enroscaba junto al cuerpo como una culebra. Tenía vendada la
cabeza con un lienzo teñido de sangre, y era su rostro amarillo como
vela de entierro. Le temblaban las carnes, a pesar de disfrutar de
abrigo de una manta, y sus ojos extraviados, así como su anhelante
respiración, anunciaban un estado febril y congojoso. Cuando e
coronel Garrote se acercó al carro, y alzando la linterna que en la
mano traía, miró con vivísima curiosidad al preso, este dijo a media
voz:
—¿Estamos ya en Madrid?
Sin hacer caso de la pregunta, Garrote, cuyo semblante expresaba
el goce de una gran curiosidad satisfecha, dijo:
—¿Conque es usted...?
Uno de los hombres armados que custodiaban al preso en el carro
añadió:
—El héroe de las Cabezas.
Y junto al carro sonó este grito de horrible mofa:
—¡Viva Riego!
Garrote se empeñó en apartar a la gente que rodeaba el carro
apiñándose para ver mejor al preso e insultarle más de cerca.
Un hombre alargó el brazo negro, y tocando con su puño cerrado e
cuello del enfermo, gritó:
—¡Ladrón, ahora las pagarás!
El desgraciado general se recostó en su lecho de sacos, y callaba
aunque harto claramente imploraban compasión sus ojos.
—Fuera de aquí. Señores, a un lado —dijo Garrote, aclarando con
suavidad el grupo de curiosos—. Ya tendrán tiempo de verle a sus
anchas...
—Dicen que la horca será la más alta que se ha visto en Madrid —
indicó uno.
 —Y que se venderán los asientos en la plaza, como en la de toros.
—Pero déjennoslo ver..., por amor de Dios. Si no nos lo comemos
señor coronel —gruñó una dama del parador cercano.
—¡Si no puede con su alma...! ¿Y ese hombre ha revuelto medio
mundo? Que me lo vengan a decir...
—¡Qué facha! ¿Y dicen que este es Riego?... ¡Qué bobería!... S
parece un sacristán que se ha caído de la torre cuando estaba tocando
a muerto...
—Este es tan Riego como yo.
—Os digo que es el mismo. Le vi yo en el teatro cantando el himno.
—El mismo es. Tiene el mismo parecido del retrato que paseaban
por Platerías.
Hasta aquí las mortificaciones fueron de palabra. Pero un grupo de
hombres que habían salido al encuentro de los carros, una gavilla
mitad armada, mitad desnuda, desarrapada, borracha, tan llena de
rabia y cieno que parecía creación espantosa del lodo de los caminos
de la hez de las tinajas y de la nauseabunda atmósfera de los
presidios, un pedazo de populacho, de esos que desgarrándose se
separan del cuerpo de la nación soberana para correr solo
manchando y envileciendo cuanto toca, empezó a gritar con el gruñido
de la cobardía que se finge valiente fiando en la impunidad:
—¡Que nos lo den; que nos entreguen a ese pillo, y nosotros le
ajustaremos la cuenta!
—Señores —dijo Garrote con energía—, atrás; atrás todo el mundo
El preso va a entrar en Madrid.
—Nosotros le llevaremos.
—Atrás todo el mundo.
Y los pocos soldados que allí había, auxiliados con tibieza por los
voluntarios realistas, apartaban a la gente.
Unos corrieron a curiosear en los carros que venían detrás, y otros
se metieron en la venta, donde sonaban seguidillas, castañuelas
desaforados gritos y chillidos. Un cuero de vino, roto por los golpes y
patadas que recibiera, dejaba salir el rojo líquido, y el suelo de la venta
parecía inundado de sangre. Algunos carreteros sedientos se habían
arrojado al suelo y bebían en el arroyo tinto; los que llegaron más tarde
apuraban lo que había en los huecos del empedrado, y los chicos
lamían las piedras fuera de la venta, a riesgo de ser atropellados po
las mulas desenganchadas que iban de la calle a la cuadra, o del tiro
al abrevadero. Poco después veíanse hombres que parecían
degollados con vida, carniceros o verdugos que se hubieran bañado
en la sangre de sus víctimas. El vino, mezclado al barro y tiñendo las
ropas que ya no tenían color, acababa de dar al cuadro en cada una
de sus figuras un tono crudo de matadero, horriblemente repulsivo a la
vista.
Y a la luz de las hachas de viento y de las linternas, las caras
aumentaban en ferocidad, dibujándose más claramente en ellas la risa
entre carnavalesca y fúnebre que formaba el sentido, digámoslo así
de tan extraño cuadro. Como no había cesado de llover, el piso
inundado era como un turbio espejo de lodo y basura, en cuyo crista
se reflejaban los hombres rojos, las rojas teas, las bayonetas bruñidas
las ruedas cubiertas de tierra, los carros, las flacas mulas, las
haraposas mujeres, el ir y venir, la oscilación de las linternas y hasta e
barullo, los relinchos de brutos y hombres, la embriaguez inmunda, y
por último, aquella atmósfera encendida, espesa, suciamente
brumosa, formada por los alientos de la venganza, de la rusticidad y
de la miseria.
En el segundo carro estaban presos también y heridos los
compañeros de Riego, a saber: el capitán don Mariano Bayo, e
teniente coronel piamontés Virginio Vicenti y el inglés Jorge Matías
Don Patricio Sarmiento, que no se atrevió a acercarse al primer carro
se detuvo breve rato junto al segundo, pasó indiferente por el tercero
donde solo venían sacos y un guerrillero con su mujer, y se dirigió a
cuarto, llamado por una voz débil que claramente dijo:
—Señor don Patricio de mi alma... ¡Bendito sea Dios que me
permite verle!
—¡Pujitos!... ¡Pujitos mío!... —exclamó Sarmiento extendiendo sus
brazos dentro del carro—. ¿Eres tú?... Sí, tú mismo... Dime, ¿estás
herido? Por lo visto, también vienes preso.
—Sí señor —repuso el maestro de obra prima—; herido y preso
estoy... Diga usted, ¿nos ahorcarán?
—¿Pues eso quién lo duda?
—¡Infeliz de mí!... Vea usted los lodos en que han venido a para
aquellos polvos. Bien me lo decía mi mujer... Señor don Patricio, al que
está como yo medio muerto de un bayonetazo en la barriga, deberían
dejarle en manos de Dios para que se lo llevase cuando a su Divina
Majestad le diese la gana, ¿no es verdad?