Q1. What is the difference between the substantive analytical procedures and the substantive test of details? Explain in detail and provide an example of each one. (1.5 Marks).
Q2. For each of the following, state whether it is a test of details of account balances or a test of details of disclosures. Then note for which assertion the test provides evidence. (2.5 Marks).
1. Inspect loan agreements under which an entity’s inventories are pledged.
2. Review inventory compilation for proper classification among raw materials, work in process, and finished goods.
3. Observe the count of physical inventory.
4. Trace test counts and tag control information to the inventory compilation.
5. Inquire of management about issues related to LIFO liquidations.
6. Review book-to-physical adjustments for possible misstatements.
ofessor of innovative languages and linguistics at MIT vulgarized linguistics with his book “Syntactic structures” which was published in 1957. He schemed and justified a generative construction of language; in other words, the correlation between language and the human mind, particularly the philosophical and psychological deduction.
Marshall McLuhan, presents the notion of the “medium is the message” in his book “Understanding Media” (1964).
Roland Barthes (1915), a Professor at the College de France in Paris published “Elements in Semiology” in 1964. In 1977, Stephen Heath, a lecturer at Cambridge translated and merged a series of Roland Barthes essays into a book called “Image, Music, Text” which is now an essence text for students in the field of Semiotics.
Umberto Eco (1932), a Professor of Semiotics, indicated that semiotics involve the study of communication through signs and symbols, at the University of Bologna. A well-known philosopher, historian and a literary critic. He published ‘Semiotics and the Philosophy of Language’, in 1984. The subjects of his scholarly examinations includes; St. Thomas Aquinas, Jams Joyce and the Superman.
Another land mark in the making of Semiology is semiotics of culture, introduced by the Tartu school in the early seventies; mostly with a perspective of translating Russian history, and which was then built up by mostly Semioticians in Germany and North America.
Semiotics has been enforced, with interesting results, to theatre, medicine, architecture, zoology, and some other areas that involve or are concerned with communication and the sending of data/information. In fact, some Semoticians, possibly carried away, opined that everything can be analysed Semiotically; they view semiotics as the king of the interpretive sciences, the code that unravel the meaning of all things either large or minute.
Peirce debated that interpreters have to provide part of the substance of signs. He wrote that a sign “is something which stands to somebody for something in some respect or capacity” (quoted in Zeman, 1977, p. 24). This opposed Saussure’s ideas about how signs work. Peirce conceived semiotics important because, as he put it, “this universe is perfused with signs, if it is not composed exclusively of signs.” Whatever we do can be seen as information or, as Peirce would put it, a sign. If all things in the universe is a sign, semiotics turns extremely crucial, if not all-important.
Above all, Semiotics is a particular perspective: a view which consists of asking oneself how things become bearers of meaning. Thus, the task of Semiotics includes the determination of benchmark which may assist separate various sign types and other kinds of signification. Popular examples of such typologies are Peirces, trichotonomy icon/index/symbol and the opposition between the analogue and the digital. Both these distinctions turn out to be insufficient, if not inadequate, when they are confronted with actually existing system of signification.
ELEMENTS OF SEMIOLOGY
While exploiting at the outset on non-linguistic substances, semiology is requisite, to