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Wiley CPAexcel® Exam Review

STUDY
GUIDE
JULY 2017
AUDITING AND ATTESTATION

Donald E. Tidrick, Ph.D., CPA, CMA, CIA

Robert A. Prentice, J.D.

Wiley Efficient Learning™

Cover image:© jeremykramerdesign/iStockphoto
Cover design: Wiley

Copyright © 2017 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

Published simultaneously in Canada.

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ISBN 9781119429791

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Printed in the United States of America.

10 9 8 7 6 5 4 3 2 1
Contents
About the Authors ix
About the Auditing and Attestation Professors x
Welcome to Auditing and Attestation xi
Ethics, Professional Responsibilities, and General Principles 1
AICPA Code of Professional Conduct 2
Introduction and Preface 2
Members in Public Practice 5
MIPPs Introduction and Conceptual Framework 5
MIPPs Nonindependence Rules 7
Conflicts of Interest, Directorships, and Gifts 7
Reporting Income and Subordination of Judgment 9
Advocacy, Third-Party Service Providers (TSPs), General Standards, and Accounting Principles 10
Discreditable Acts 12
Fees 14
Advertising and Confidentiality 16
Form of Organization and Names 18
MIPPs Independence Rules 20
Introduction to MIPPs Independence Rules 20
Network Firms and Affiliates 22
Reissues, Engagement Letters, ADR. and Unpaid Fees 24
Financiallnterests 25
Overview and Unsolicited Financial Interests 25
Mutual Funds and Retirement Plans 27
Partnerships, 529s, Trust and Estates, Employee Benefit Plans 29
Depository Accounts, Brokerage Accounts, and Insurance Policies 31
Loans, Leases, and Business Relationships 32
Family Relationships 34
Employment Relationships 36
Current Employment 36
Subsequent Employment 38
Other Associations and Relationships 40
Nonaudit Services 42
Code Provisions 42
Specific Services 45
Members in Business 51
Other Members 54
Requirements of SEC and PCAOB 55
Securities and Exchange Commission (SEC) 55
Public Company Accounting Oversight Board (PCAOB) 61
Requirements of GAO and DOL 64
Government Accountability Office (GAO) 64
Department of Labor (DOL) 72

Assessing Risk and Developing a Planned Response 75

Financial Statement Audits 76
Accounting vs. Auditing 76
GAAS and Principles 78
Professional Standards 80
Quality Control Standards (SQCS) 82
Overview of Audit Process 84
Overview of Auditor's Report 85
DifferentTypes of Engagements 89
PCAOB Responsibilities 90
PCAOB on Engagement Quality Review 92

v
 Contents

Planning Activities 94
Pre-Engagement Planning Issues 94
Planning and Supervision 99
Materiality 101
Audit Risk 103
Analytical Procedures 106
Detecting Fraud 108
Fraud: Evaluation and Communication 113
Detecting Illegal Acts 11S
Using the Work of a "Specialist" 117
Required Communications with Those Charged with Governance 120
PCAOB on Communications with Audit Committees 123
Internal Control-Concepts and Standards 126
Obtaining an Understanding of Internal Control 126
Evaluating Internal Control 128
Assessing Control Risk Under AI CPA Standards 131
Performing Procedures in Response to Assessed Risks 13S
Internal Control-Required Communications 138
Using the Work of an Internal Audit Function 141

Performing Further Procedures and Obtaining Evidence 145

Internal Control: Transaction Cycles 146
Specific Transaction Cycles 146
Revenue/Receipts-Sales 148
Revenue/Receipts-Cash 1SO
Expenditures/Disbursements 1S2
Payroll Cycle 1SS
Miscellaneous Cycles 1S7
Audit Evidence: Concepts and Standards 159
Overview of Substantive Procedures 1S9
The Nature of Evidence 163
Assertions and Types of Audit Procedures 167
PCAOB Risk Assessment Audit Standards 170
Evaluation of Misstatements Identified During the Audit 174
Audit Documentation 176
PCAOB on Audit Documentation 180
Confirmation 182
Accounting Estimates 184
Fair Value Estimates 186
Lawyer's Letters 188
Management Representations Letters 191
Related-Party Issues 194
PCAOB on Related Parties 197
Subsequent Events and Related Issues 200
Going-Concern Issues 203
Audit Evidence: Specific Audit Areas 206
Introduction to Auditing Individual Areas 206
Cash 208
Accounts Receivable 211
Inventory 213
Investments in Securities and Derivative Instruments 216
Fixed Assets 219
Current Liabilities 220
Long-Term Liabilities 222
Stockholders' Equity 223
Payroll 224
Audit Sampling 226
Introduction to Sampling 226
Attributes Sampling 228

vi
 Contents

Variables Sampling 230

Probability-Proportional-to-Size (PPS) Sampling 234
Example Problems 236
Difference Estimation Problem 236
Difference Estimation Solution 237
Ratio Estimation Problem 238
Ratio Estimation Solution 239
MPU Estimation Problem 240
MPU Estimation Solution 241
PPS Sampling Problem 242
PPS Sampling Solution 243
IT (Computer) Auditing 244
IT Controls-General Controls 244
IT Controls-Application Controls 246
IT Evidence-Gathering Procedures 248
Other IT Considerations 2SO

Forming Conclusions and Reporting 253

Audit Reports 254
Introduction to Audit Reports 2S4
PCAOB on Audit Reports 261
Audits of Group Financial Statements 263
Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs 267
Qualified for Scope Limitation 270
Qualified for Misstatement 273
Adverse Opinion 27S
Disclaimer of Opinion 277
Consistency of Financial Statements 280
PCAOB on Evaluating Consistency of Financial Statements 282
Opening Balances-Initial Audits 284
Other Information Along with Financial Statements 288
Supplementary Information Related to Financial Statements 290
Required Supplementary Information 292
PCAOB on Auditing Supplemental Information 294
Alert to Restrict Report 297
Financial Statements Using Another Country's Framework 299
Reporting on Summary Financial Statements 301
Interim Financial Information 304
Sample Reports 309
Unmodified Opinion (Reference to Legal Requirements) 309
Unmodified Opinion (No Reference to Legal Requirements) 311
Unmodified Opinion (Sentence by Sentence) 313
Unmodified in Current Year, Balance Sheet in Prior Year 31S
Unmodified in Prior Year, Qualified in Current Year 317
Qualified for Scope 319
Qualified for Material Misstatement 321
Qualified for Inadequate Disclosure 323
Adverse Opinion 324
Disclaimer of Opinion for Scope 326
Unmodified on B/S, Disclaimer on 1/S and Cash Flows 327
Emphasis-of-Matter Paragraph 329
Other-Matter Paragraph 331
Reference to Component Auditor 333
Single Financial Statement 334
Specific Element (Special Purpose Framework) 33S
Incomplete Presentation 336
Application of Accounting Principles (Second Opinion) 337
Report on Summary Financial Statements 338
Review Report on Interim Financial Statements 339

vii
 Contents

Other Reports 340

Reports on Application of Requirements of Framework 340
F/S with Special Purpose Frameworks 343
Audits of Single F/S and Specific Elements, Accounts, or Items 346
Reporting on Compliance with Requirements in an F/S Audit 349
Service Organizations-User Auditors 3S3
Service Organizations-Service Auditors 3SS
Comfort Letters 3S8
Government Auditing Standards 363
Compliance Audits 367
The Clarified SSARSs and General Principles 370
SSARSs-Preparation of Financial Statements 373
SSARSs-Compilation Engagements 37S
SSARSs-Review Engagements 379
SSARSs-OtherTopics 383
Sample Reports 387
F/S Prepared on Cash Basis 387
F/S Prepared on Regulatory Basis (for General Use) 388
Profit Participation 390
Sample Review Report on Financial Statements 391
Sample Compilation Report on Financial Statements 392
Separate Report on Compliance (No Instances of Noncompliance) 393
Separate Report on Compliance (with Noncompliance Identified) 394
Combined Report on Audited Financial Statements and Compliance Issues 39S
Other Professional Services 397
PCAOB on Reporting on Internal Control in an Integrated Audit 397
PCAOB on Reporting Whether a Previously Reported Material Weakness Continues to Exist 403
Auditing Employee Benefit Plans 406
Introduction to Attestation Standards 411
Attestation Standards-Common Concepts 414
Examination Engagements 417
Examination Reports 421
Review Engagements 42S
Review Reports 428
Agreed-Upon Procedures Engagements 432
Prospective Financial Information 437
Pro Forma Financial Information 444
Compliance Attestation 449
Management's Discussion and Analysis (MD&A) 4S3
Sample Reports 457
Examination of Forecast 4S7
AUP of Forecast 4S8
Compilation of Forecast 4S9
Examination of Pro Forma 460
Review of Pro Forma 461
Examination for Compliance 462
AUP for Compliance 463
Example Management Report (with No Material Weaknesses Reported) 464
Unmodified Opinions on Financial Statements and ICFR (Combined Report) 46S
Unmodified Opinion on ICFR (Separate Report on ICFR) 467
Adverse Opinion on ICFR (Separate Report on ICFR) 469
Examination of MD&A 471
Review of MD&A 472
Multiple Choice Questions 473
Task-Based Simulations 585
Index 661

viii
About the Authors
CPAexcel• content is authored by a team of accounting professors and CPA Exam experts from top accounting colleges
such as the University ofTexas at Austin (frequently ranked the #1 accounting school in the country), California State
University at Sacramento, Northern Illinois University (frequently ranked in the top 10 in its peer group and top 20
overall), and the University of North Alabama.

Professor Craig Bain

CPAexcel " Mentor and Video Lecturer
Ph.D., CPA
Northern Arizona University: Franke College of Business, Professor and Accounting Area Coordinator

Professor Allen H. Bizzell

CPAexcel " Author, Mentor, and Video Lecturer
Ph.D., CPA (inactive)
Former Associate Dean and Accounting Faculty, University of Texas (Retired)
Associate Professor, Department of Accounting, Texas State University (Retired)

Professor Gregory Carnes

CPAexcel " Author and Video Lecturer
Ph.D., CPA
Raburn Eminent Scholar of Accounting, University of North Alabama
Former Dean, College of Business, Lipscomb University
Former Chair, Department of Accountancy, Northern Illinois University

Professor B. Douglas Clinton

CPAexcel " Author and Video Lecturer
Ph.D., CPA, CMA
Alta Via Consulting Professor of Management Accountancy, Department of Accountancy, Northern Illinois University

Professor Charles J. Davis

CPAexcel• Author
Ph.D., CPA
Professor of Accounting, Department of Accounting, College of Business Administration, California State University-Sacramento

Professor Donald R. Deis Jr.

CPAexcel " Author and Video Lecturer
Ph.D., CPA, CFE
TAM US Regents Professor and Ennis & Virginia Joslin Endowed Chair in Accounting, College of Business,
Texas A&M University-Corpus Christi
Former Director, School of Accountancy, University of Missouri-Columbia
Former Professor and Director, Accounting Ph.D. Program, Louisiana State University-Baton Rouge

Professor Emeritus Marianne M. Jennings

CPAexcel " Author and Video Lecturer
J.D.
Professor of Legal and Ethical Studies, W.P. Carey School of Business, Arizona State University

Professor Robert A. Prentice

CPAexcel " Author and Video Lecturer
J.D.
Ed and Molly Smith Centennial Professor In Business Law and Distinguished Teaching Professor, J.D.
McCombs School of Business, University ofTexas-Austin

Professor Pam Smith

CPAexcel " Author and Video Lecturer
Ph.D., MBA, CPA
KPMG Professor of Accountancy, Department of Accountancy, Northern Illinois University

Professor Dan N. Stone

CPAexcel " Author and Video Lecturer
Ph.D., MPA, CPA (inactive)
Gatton Endowed Chair, Von All men School of Accountancy, University of Kentucky

Professor Donald Tidrick

CPAexcel " Author and Video Lecturer
Ph.D., CPA, CMA, CIA
Deloitte Professor of Accountancy, Northern Illinois University
Former Associate Chairman, Department of Accounting, Director of Professional Program in Accounting and Director of the
CPA Review Course, University of Texas at Austin

ix
About the Auditing and Attestation Professors

Professor Donald E. Tidrick is currently Deloitte Professor of Accountancy in

the Department of Accountancy at Northern Illinois University. From 1991 to 2000,
Dr. Tidrick was on the faculty at the University ofTexas at Austin, where he was
Associate Chair of the Department of Accounting, Director ofthe Professional
Program in Accounting and Director of UT's CPA Review Course. Among other
professional distinctions, Dr. Tidrick serves on the Educators' Advisory Panel for
the Comptroller General of the United States and he is a member ofthe Ethics
Committee of the Illinois CPA Society.

Professor Robert A. Prentice is the Ed and Molly Smith Centennial Professor

of Business Law at the University ofTexas at Austin and has taught both UTs
and other CPA courses for 15 years. He created a new course in accounting
ethics and regulation that he has taught for the last decade. Professor Prentice
has written several textbooks, many major law review articles on securities
regulation and accountants' liability, and has won more than 30 teaching
awards.

X
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now to explore a rich
collection of ebook and enjoy
exciting offers!
Welcome to Auditing and Attestation

Passing the Auditing and Attestation Part of the CPA Exam

Candidates sometimes have a misperception about the Auditing and Attestation part of the CPA
examination, believing that auditing is primarily a practice-oriented part of the exam. They may believe
that having had firsthand experience doing audit work is sufficient for success on this part, or that not
having had such experience is insurmountable. Sometimes candidates have a false sense of security,
expressing the view that "Auditing is just common sense!" However, their view often changes when they
see the specificity of the CPA Exam questions that focus on the relevant concepts and the applicable
professional standards. Passing the auditing part of the CPA examination is fundamentally an academic
endeavor. I believe that everything you need to pass is contained in Wiley CPAexcel®-all that is required is
your commitment to carefully study it.

AI CPA Professional Standards

The Auditing and Attestation part ofthe CPA examination focuses heavily on candidates' familiarity
with the applicable AICPA Professional Standards. Since the AI CPA prepares the exam, it should not be
surprising that they emphasize their professional literature. Indeed, a substantial majority ofthe points
in auditing focuses on candidates' knowledge of the AICPA's Statements on Auditing Standards, the
Statements on Standards for Attestation Engagements, the Statements on Standards for Accounting and
Review Services, and, to a lesser extent, the Statements on Quality Control Standards. The entire set of
AICPA Professional Standards tested in the Auditing and Attestation area has been outlined and addressed.
Of course, the PCAOB auditing standards and IFAC's International Standards on Auditing are "fair game" for
testing and are also appropriately covered in Wiley CPAexcel®. Fortunately, the AICPA's "clarified" auditing
standards have now substantially reduced the significance of differences between the AICPA's Statements
on Auditing Standards and the International Standards on Auditing.

Wiley CPAexcel® Materials

These materials strive to achieve an optimal balance between technical depth, covering the topics on the
AICPA Content Specification Outlines, and efficiency, focusing on the task at hand without excess verbiage
and unnecessary detail. The materials emphasize the professional standards and important concepts that
are the primary object of testing in the Auditing and Attestation area.

I encourage you to review the study text basically in sequence, since auditing has something of a
chronological order-including planning, evidence gathering, and reporting. Read the study text carefully,
and very importantly, take the time to work on the proficiency questions, the multiple-choice questions,
and task-based simulations that are integral to Wiley CPAexcel®'s successful approach.

Multiple-Choice Questions
Even though the number of professional standards has increased over the years, these standards often deal
with only incremental changes to similar prior standards. In many cases, the underlying concepts have not
changed very much. This part of the exam is not quantitative by nature, so questions cannot be updated
by simply changing the"numbers:' If you make a diligent effort studying these past exams' multiple-
choice questions, you will very likely see some "old friends" on your examination, or, at the very least, some
questions that are very similar to what you have practiced.

Final Review
In addition to diligently studying the study text and practicing proficiency questions and exam questions,
candidates invariably benefit from an intensive final review. The study text is designed to facilitate an
efficient review and I encourage you to spend a few days reviewing the study text from start to finish to
refresh your memory of important concepts immediately prior to testing.

Work hard and enjoy the accomplishment of becoming a CPA for the rest of your life!

- Professor Donald Tidrick

xi
 Welcome to Auditing and Attestation

I am pleased to be responsible for teaching the Code of Professional Conduct in this material. Although
much ofthe material in the Code relates directly to the public practice of auditors, hence its placement in
AUD, there is much significant material here for accountants in any field of endeavor, including those who
work for companies and even those who are between jobs or retired.

Although the material focuses primarily on the AICPA Code, auditors must be cognizant of the rules
promulgated by the Securities and Exchange Commission (SEC), the Public Company Accounting Oversight
Board (PCAOB) and, depending on the nature oftheir audit clients, the Government Accountability Office
(GAO) and the Department of Labor (DOL).

Fortunately, although there are differing rules from agency to agency, the big picture is the same. If you
master the AI CPA's Code, you will be a long ways toward knowing how to apply the more specific rules
of the SEC, PCAOB, GAO, and DOL. The AICPA Code should receive the bulk of your attention, though all
sections are important.

- Professor Robert Prentice

xii
Ethics, Professional Responsibilities,
and General Principles
AI CPA Code of Professional Conduct
Introduction and Preface

After studying this lesson, you should be able to:

1. Understand the basic organizational structure of the new electronic version of the Code of
Professional Conduct.

2. Explain the six key principles on which the code is based.

I. Introduction
A. The AICPA dramatically reorganized the Code of Professional Conduct so that its new electronic
format would be easily searchable by members who needed answers regarding their professional
responsibilities. The code is available at: ****. While there were minor substantive changes, most of
the changes were organizational. The following materials reflect the new electronic version of the
code (which can now be easily updated). Most of the provisions are effective December 15, 2014.
Some, mostly those dealing with the Conceptual Framework, are effective December 15, 2015.

B. Two major changes deserve mention in this introduction. First, the code now divides professional
responsibilities in terms of the role that members play. Part 1 of the code sets out rules for members
in public practice, such as independent auditors. This includes, of course, independence rules but
also rules regarding integrity, objectivity, and discreditable acts. Part 2 of the code sets out rules
for members in business, such as internal auditors at a corporation. They need not worry about
independence rules, and many of the other rules for members in business are identical (or nearly so)
to the non independence rules that apply to members in public practice. Part 3 sets out rules for other
members, such as those who are unemployed or retired, who are expected to avoid discreditable acts.

C. Second, following the lead ofthe International Federation of Accountants, the AICPA has put into
place (effective December 15, 2015), a Conceptual Framework for answering questions that arise
that are not answered even by the many detailed code provisions and interpretations. In virtually
every subject matter area of the entire code, ifthere is no clear answer, the Conceptual Framework
should be applied.
II. Preface (Part 0)
A. Overview
1. The code is divided into three main parts:

a. Part 1 applies to members in public practice.

b. Part 2 applies to members in business.
c. Part 3 applies to other members.

2. Members serving in multiple roles should choose the most restrictive applicable provisions.

B. Principles and rules of conduct contained in the code are supplemented by:
1. Interpretations

2. Definitions
3. Applications

4. Where applicable, standards promulgated by other bodies such as

a. State certified public accounting (CPA) societies

b. Securities and Exchange Commission

c. Public Company Accounting Oversight Board
 Introduction and Preface

d. Government Accountability Office

e. Department of Labor
f. Various taxing authorities
C. Principles of Professional Conduct
1. By voluntarily joining the AICPA, members assume an obligation of self-discipline above and
beyond legal requirements.
2. The six major principles call for"an unswerving commitment to honorable behavior, even at
the sacrifice of personal advantage":
a. "Responsibilities principle. In carrying out their responsibilities as professionals, members
should exercise sensitive professional and moral judgments in all their activities:'
i. This principle imposes a continuing responsibility on members to"cooperate with
each other to:
1. "improve the art of accounting,
2. "maintain the public's confidence, and
3. "carry out the profession's special responsibilities for self-governance:'
b. "Public Interest principle. Members should accept the Note
obligation to act in a way that will serve the public interest, "A distinguishing mark of
honor the public trust, and demonstrate a commitment to a profession is acceptance
professionalism:' of its responsibility to the
public."
c. "Integrity principle. To maintain and broaden public
confidence, members should perform all professional responsibilities with the highest
sense of integrity:'
i. "Integrity is measured in terms of what is right and just"; members should always ask
"Am I doing what a person of integrity would do?"
d. "Objectivity and Independence principle. A member should maintain objectivity and
be free of conflicts of interest in discharging professional responsibilities. A member in
public practice should be independent in fact and appearance when providing auditing
and other attestation services:'
i. "Objectivity is a state of mind" that requires:
1. impartiality,
2. intellectual honesty, and
3. freedom from conflicts of interest.
ii. Only members in public practice must act with independence, but all members
performing all services must act with objectivity and integrity.
e. "Due care principle. A member should observe the profession's technical and ethical
standards, strive continually to improve competence and the quality of services, and
discharge professional responsibility to the best ofthe member's abilitY:'
i. Perfection is not required.
ii. Competence requires a commitment to continued learning-hence, continuing
professional education.
iii. Members may derive competence from research or consultation with experts.
iv. Due care entails
1. Adequate planning of engagements
2. Supervision of professional activities for which members are responsible
 Ethics, Professional Responsibilities, and General Principles

f. "Scope and nature of services principle. A member in public practice should observe the
Principles of the Code of Professional Conduct in determining the scope and nature of
services to be provided:'

g. At a minimum, members should:

i. Practice in firms that have good internal quality control procedures,
ii. Use their individual judgments to determine whether the scope and nature of
services provided to an audit client would create a conflict of interest, and
iii. Individually assess whether a contemplated activity is consistent with their role as
professionals.

Audit Compilation Tax Consulting

Integrity Yes Yes Yes Yes

Objectivity Yes Yes Yes Yes

Independence in Fact Yes No No No

Independence in Appearance Yes No No No

D. Definitions
1. Part 0 contains approximately 50 definitions, ranging from "Acceptable Level" to "Threats:' This
study guide sets out various definitions as they become relevant to the substantive provisions
being discussed, but it couldn't hurt to read through the definitions.

®
Example
Partner Equivalent
A professional employee who is not a partner of the firm but who either (a) has the
ultimate responsibility for the conduct of an attest engagement, including the authority to sign or
affix the firm's name to an attest report or issue, or authorize others to issue, an attest report on behalf
of the firm without partner approval; or (b) has the authority to bind the firm to conduct an attest
engagement without partner approval. For example, the professional employee has the authority
to sign or affix the firm's name to an attest engagement letter or contract to conduct an attest
engagement without partner approval.

4
Members in Public Practice
MIPPs Introduction and Conceptual Framework

After studying this lesson, you should be able to:

1. Apply the Conceptual Framework to answer questions of professional responsibility that are not
clearly answered in the code itself.

I. Introduction
A. Part 1 of the Code of Professional Conduct applies to members in public practice (MIPPs). Public
practice consists ofthe performance of professional services (e.g., audit, tax, consulting) for a
client by a member or the member's firm.
II. Conceptual Framework-Where the code's rules and interpretations do not provide a clear answer to
a particular situation, members should always apply the threats-and-safeguards Conceptual Framework
in order to determine whether threats to a member's compliance with the rules (independence
and otherwise) can be reduced to an acceptable level (defined as "a level at which a reasonable and
informed third party who is aware of the relevant information would be expected to conclude that a
member's compliance with the rules is not compromised") by application of safeguards.

A. There are three main steps to applying the Conceptual Framework:

1. Identify threats.
2. Evaluate the significance of the threats.

3. Identify and apply safeguards.

B. There are seven broad categories of threats:

1. Adverse interest threats. Examples:

a. Client sues or threatens to sue firm.

b. Subrogee makes claim against firm to recover payments it made to client.
2. Advocacy threats. Examples:

a. Member provides forensic accounting services to client in lawsuit with third party.

b. Firm acts as investment advisor, underwriter, promoter, or registered agent for a client.
3. Familiarity threats. Examples:

a. Member's spouse, parent, sibling, or close friend is employed by the client.

b. Former firm partner joins client in a key position.
4. Management participation threats. Example:

a. Member takes on role of client management.

5. Self-interest threats. Examples:

a. Member has a financial interest in a client that may be affected by outcome of

professional services the firm is providing.

b. Firm relies excessively on revenue from a single client.

 Ethics, Professional Responsibilities, and General Principles

6. Self-review threats. Examples:

a. Member relies on work product of own firm.

b. Member does client's bookkeeping.
c. Partner in firm was an officer or director of client.
7. Undue influence threats. Examples:
a. Client threatens to fire firm or to withhold future business unless firm accedes to client's
wishes.
b. Client's major shareholder threatens to withdraw or terminate a professional service
unless the member reaches desired conclusion.
C. Three kinds of safeguards exist:
1. Safeguards created by the profession, legislation, or regulation. Examples:
a. Ethics education and training requirements, including continuing professional education
(CPE)

b. Professional standards and threat of discipline

c. External reviews of a firm's quality controls
d. Legislation regulating firm's professionals
e. Licensure requirements
f. Professional resources, such as ethics hotlines
2. Safeguards implemented by the client. The client has, for example:
a. Knowledgeable and experienced managers
b. Appropriate tone at the top regarding ethics and compliance
c. Appropriate policies and procedures for compliance and fair reporting
d. Appropriate ethics policies and procedures
e. Appropriate governance structure, including an active audit committee
f. Policies to prevent client from hiring a firm to provide services that would impair
independence or objectivity
3. Safeguards implemented by the firm. Examples:
a. Strong leadership emphasizing compliance and acting in the public interest
b. Policies and procedures to implement and monitor engagement quality control
c. Designation of qualified senior manager to oversee firm's quality control system
d. An effective internal disciplinary system
e. Rotation of engagement team senior personnel
f. Policies precluding partners from being compensated for selling nonattest services to
attest client

6
MIPPs Non independence Rules
Conflicts of Interest, Directorships, and Gifts

After studying this lesson, you should be able to:

1. Understand and be able to apply the Code of Professional Conduct's rules regarding: a) General
conflicts of interest. b) Members serving on corporate boards. c) Gifts and entertainment (which can
pose a threat to member integrity and objectivity).

I. Conflicts of Interest
A. In evaluating possible conflicts of interest, members should ask: Would a reasonable and
informed third party conclude that a conflict exists?

B. There are two main types of conflicts:

1. Between interests oftwo clients
2. Between interests of client on one hand and firm and/or its members on the other.

~Examples

~ 1. Simultaneously advising two clients trying to acquire the same company

2. Preparing valuation of assets to two clients who are simultaneously the potential seller and the
potential buyer of the same assets
3. Representing both a husband and a wife in a divorce proceeding
4. Advising a client to invest in a business owned by a member or member's relatives
5. Advising a client on acquisition of assets that the firm also seeks to acquire
6. Providing forensic accounting services to one client to assist it in deciding whether to sue another
client
7. Providing personal financial planning services to several members of a family or group known to
have conflicting interests
8. Referring a client to a service provider that, in turn, refers clients to member under an exclusive
arrangement

C. Identification-Before accepting an engagement, members should identify potential conflicts

that threaten independence and objectivity, and should continue to monitor as engagement
progresses.
1. When network firms are involved, members are not required to take specific steps to identify
conflicts of interest of other network firms but should apply the conceptual framework if they
know or have reason to know that a conflict exists or might arise.
Other documents randomly have
different content
Tyre appears to have been the only city of antiquity which made
dyeing its chief occupation, and the staple of its commerce. There is
little doubt that purple, the sacred symbol of royal and sacerdotal
dignity, was a color discovered in that city; and, that it contributed to
its opulence and grandeur. It is related that a shepherd’s dog,
instigated by hunger, having broken a shell on the sea shore, his
mouth became stained with a color, which excited the admiration of
all who saw it, and that the same color was afterwards applied with
great success to the dyeing of wool. According to some of the
ancient writers, this discovery is placed in the reign of Phœnix,
second King of Tyre (five hundred years before the Christian era);
others fix it in that of Minos, who reigned 939 years earlier or, 1439
B. C. The honor of the invention of dyeing purple, is however,
generally awarded to the Tyrian Hercules, who presented his
discovery to the king of Phœnicia; and the latter was so jealous of
the beauties of this new color, that he forbade the use of it to all his
subjects, reserving it for the garments of royalty alone. Some
authors relate the story differently: Hercules’ dog having stained his
mouth with a shell, which he had broken on the seashore, Tysus, a
nymph of whom Hercules was enamored, was so charmed with the
beauty of the color, that she declared she would see her lover no
more until he had brought garments dyed of the same. Hercules, in
order to gratify his mistress, collected a great number of the shells,
and succeeded in staining a robe of the color she had demanded.
“Colored dresses,” says Pliny[65], “were known in the time of Homer
(900 B. C.), from which the robes of triumph were borrowed.” Purple
habits are mentioned among the presents made to Gideon, by the
Israelites, from the spoils of the kings of Midan. Ovid, in his
description of the contest in weaving between Minerva and Arachne,
dwells not only on the beauty of the figures which the rivals wove,
but also mentions the delicacy of shading by which the various
colors were made to harmonize together:
[65] Plin. viii. 48.
 Then both their mantles button’d to their breast,
Their skilful fingers ply with willing haste,
And work with pleasure, while they cheer the eye
With glowing purple of the Tyrian dye:
Or justly intermixing shades with light,
Their colorings insensibly unite
As when a shower, transpierced with sunny rays,
Its mighty arch along the heaven displays;
From whence a thousand different colors rise
Whose fine transition cheats the clearest eyes;
So like the intermingled shading seems
And only differs in the last extremes.
Their threads of gold both artfully dispose,
And, as each part in just proportion rose,
Some antic fable in their work disclose.—Metam. vi.

The Tyrian purple was communicated by means of several species of

univalve shell-fish. Pliny gives us an account of two kinds of shell-
fish from which the purple was obtained. The first of these was
called buccinum, the other purpura[66]. A single drop of the liquid
dye was obtained from a small vessel or sac, in their throats, to the
amount of only one drop from each animal! A certain quantity of the
juice thus collected being heated with sea salt, was allowed to ripen
for three days, after which it was diluted with five times its bulk of
water, kept at a moderate heat for six days more, occasionally
skimmed, to separate the animal membranes, and when thus
clarified, was applied directly as a dye to white wool, previously
prepared for this purpose, by the action of lime-water, or of a
species of lichen called fucus. Two operations were requisite to
communicate the finest Tyrian purple; the first consisted in plunging
the wool into the juice of the purpura, the second into that of the
buccinum. Fifty drachms of wool required one hundred of the former
liquor, and two hundred of the latter. Sometimes a preliminary tint
was given with cocus, the kermes of the present day, and the cloth
received merely a finish from the precious animal juice. The color
appears to have been very durable; for Plutarch observes in his life
of Alexander[67], that, at the taking of Susa, the Greeks found in the
royal treasury of Darius a quantity of purple stuffs of the value of
five thousand talents, which still retained its beauty, though it had
lain there for one hundred and ninety years[68].

[66] Plin. Lib. vi. c. 36.

[67] Plutarch, chap. 36.
[68] The true value of the talent cannot well be ascertained, but
it is known that it was different among different nations. The Attic
talent, the weight, contained 60 Attic minæ, or 6000 Attic
drachmæ, equal to 56 pounds, 11 ounces, English troy weight.
The mina being reckoned equal to £3 4s. 7d. sterling, or $14 33
cents; the talent was of the value of £193 15s. sterling, about
$861. Other computations make it £225 sterling.
The Romans had the great talent and the little talent; the great
talent is computed to be equal to £99 6s. 8d. sterling, and the
little talent to £75 sterling.
2. Talent, among the Hebrews, was also a gold coin, the same
with a shekel of gold; called also stater, and weighing only four
drachmas. But the Hebrew talent of silver, called cicar, was
equivalent to three thousand shekels, or one hundred and
thirteen pounds, ten ounces, and a fraction, troy weight.—
Arbuthnot.
 CHAPTER IV.
HISTORY OF THE SILK MANUFACTURE
CONTINUED FROM THE INTRODUCTION OF
SILK-WORMS INTO EUROPE, A.D. 530, TO THE
FOURTEENTH CENTURY.
A. D. 530.—Introduction of silk-worms into Europe—Mode by
which it was effected—The Serinda of Procopius the
same with the modern Khotan—The silk-worm never bred
in Sir-hind—Silk shawls of Tyre and Berytus—Tyrannical
conduct of Justinian—Ruin of the silk manufactures—
Oppressive conduct of Peter Barsames—Menander
Protector—Surprise of Maniak the Sogdian ambassador—
Conduct of Chosroes, king of Persia—Union of the
Chinese and Persians against the Turks—The Turks in
self-defence seek an alliance with the Romans—
Mortification of the Turkish ambassador—Reception of
the Byzantine ambassador by Disabul, king of the
Sogdiani—Display of silk textures—Paul the Silentiary’s
account of silk—Isidorus Hispalensis. Mention of silk by
authors in the seventh century—Dorotheus,
Archimandrite of Palestine—Introduction of silk-worms
into Chubdan, or Khotan—Theophylactus Simocatta—Silk
manufactures of Turfan—Silk known in England in this
century—First worn by Ethelbert, king of Kent—Use of by
the French kings—Aldhelmus’s beautiful description of
the silk-worm—Simile between weaving and virtue. Silk in
the eighth century—Bede. In the tenth century—Use of
silk by the English, Welsh, and Scotch kings. Twelfth
century—Theodorus Prodromus—Figured shawls of the
Seres—Ingulphus describes vestments of silk interwoven
with eagles and flowers of gold—Great value of silk about
this time—Silk manufactures of Sicily—Its introduction
 into Spain. Fourteenth century—Nicholas Tegrini—
Extension of the Silk manufacture through Europe,
illustrated by etymology—Extraordinary beauty of silk and
golden textures used in the decoration of churches in the
middle ages—Silk rarely mentioned in the ninth,
eleventh, or thirteenth centuries.
We now come to the very interesting account of the first introduction
of silk-worms into Europe, which is given by Procopius in the
following terms. (De Bello Gothico, iv. 17.)
“About this time (A. D. 530.) two monks, having arrived from India,
and learnt that Justinian was desirous that his subjects should no
longer purchase raw silk from the Persians, went to him and offered
to contrive means, by which the Romans would no longer be under
the necessity of importing this article from their enemies the
Persians or any other nation. They said, that they had long resided
in the country called Serinda, one of those inhabited by the various
Indian nations, and had accurately informed themselves how raw silk
might be produced in the country of the Romans. In reply to the
repeated and minute inquiries of this Emperor, they stated, that the
raw silk is made by worms, which nature instructs and continually
prompts to this labor; but that to bring the worms alive to Byzantium
would be impossible; that the breeding of them is quite easy; that
each parent animal produces numberless eggs, which long after
their birth are covered with manure by persons who have the care of
them, and being thus warmed a sufficient time, are hatched. The
Emperor having promised the monks a handsome reward, if they
would put in execution what they had proposed, they returned to
India and brought the eggs to Byzantium, where, having hatched
them in the manner described, they fed them with the leaves of the
Black Mulberry, and thus enabled the Romans thenceforth to obtain
raw silk in their own country.”
The same narrative, abridged from Procopius, is found in Manuel
Glycas (Annal. l. iv. p. 209.), and Zonares (Annal. l. xiv. p. 69. ed. Du
Cange.). In the abstract given by Photius (Biblioth. p. 80. ed.
Rotham) of the history of Theophanes Byzantinus, who was a writer
of nearly the same age with Procopius, we find a narrative, in which
the only variation is, that a Persian brought the eggs to Byzantium in
the hollow stem of a plant. The method now practised in
transporting the eggs from country to country is to place them in a
bottle not more than half full, so that by being tossed about, they
may be kept cool and fresh. If too close, they would probably be
heated and hatch on the journey[69].

[69] Transactions of the Society for encouraging Arts,

Manufactures, &c., vol. xliii. p. 236.

The authors who have hitherto treated of the history of the silk-
worm, have supposed the Serinda of Procopius to be the modern
Sir-hind, a city of Circar in the North of Hindostan[70].
Notwithstanding the striking similarity of names, we think it more
likely that Serinda was adopted by Procopius as another name for
Khotan in Little Bucharia. The ancients included Khotan among the
Indian nations[71]: and that they were right in so doing is
established from the facts, that Sanscrit was the ancient language of
the inhabitants of Khotan; that their alphabetical characters, their
laws, and their literature resembled those of the Hindoos; and that
they had a tradition of being Indian in their origin[72]. Since,
therefore, Khotan was also included in the ancient Serica, a term
probably of wide and rather indefinite extent[73]; the name Serinda
would exactly denote the origin and connexions of the race which
occupied Khotan.

[70] In this they have followed D’Anville, Antiquité Géographique

de l’Inde, Paris, 1775, p. 63.
[71] In proof of this we refer to Heeren, Ideen, i. l. p. 358-387,
on the Indian tribes which constituted one of the Persian
Satrapies, and in which the inhabitants of Khotan appear to have
been included; and also to Cellarii Antiqui Orbis Notitia, l. iii. c.
23. § 2.
 [72] Rémusat, Hist. de la Ville de Khotan, p. 32. Note 1. and p.
37.
[73] De Guignes (Hist. Gen. des Huns, tome i. p. v.) expresses his
opinion, that Serica, besides the North of China, included the
countries towards the West, which were conquered by the
Chinese, viz. Hami, Turfan, and other neighboring territories.
Rennell (Mem. of a map of Hindostan) agrees with D’Anville, that
Serica was at the Northwest angle of the present empire of China.
Heeren decides in favor of the same opinion, supposing Serica to
be identical with the modern Tongut. Comment. Soc. Reg. Scient.
Gottingensis, vol. xi. p. 106. 111. Gottingæ, 1793.
Pausanias observes that the Seres, in order to breed the insects
which produced silk, had houses adapted both for summer and
winter, which implies that there was a vast difference between
the summer and winter temperature of their country. A late
oriental traveller says of the climate of Khotan, “In the summer,
when melons ripen, it is very hot in these countries; but, during
winter, extremely cold.”—Wathen’s Memoir on Chinese Tartary and
Khotan, in Journal of the Asiatic Society of Bengal, December
1835, p. 659.
On referring to the map, Plate VII., the reader will see the
position of Serica indicated at its Eastern extremity. As that map
is limited to the Orbis Veteribus Cognitus, only a small space on
its border is marked as the country of silk indicated by the yellow
color. It is, nevertheless, pretty certain that silk may be justly
placed next in order to wool.

On the other hand, although Sir-hind is termed “an ancient city” by

Major Rennell[74], we cannot find any evidence that the silk-worm
was ever bred there. So far is this from being the case, that it
appears to be a country very ill adapted for the production of
silk[75]. It may indeed be true, as stated by Latreille, that Sir-hind
was colonized from Khotan, and it may be mentioned as a
remarkable circumstance in confirmation of this supposition, that
there is a town called Kotana a little way to the North East of the
City of Sir-hind. But, supposing this account to be correct, it is highly
probable that the settlement of Sir-hind as a colony of Khotan did
not take place till after the year 530, when the breeding of silk-
worms was according to Procopius introduced into Europe from
“Serinda.” Rather more than 120 years before this time India was
visited by the Chinese traveller, Fa Hian, who on his way passed
some months with great delight and admiration in Khotan; and the
special object of whose journey was to see and describe all the cities
of India where Buddhism was professed. The inhabitants of Khotan
being wholly devoted to that delusion, the same system must have
been established in its colony; and, since this zealous pilgrim crossed
India at no great distance from the spot where Sir-hind afterwards
stood, we cannot doubt that he would have mentioned it, if it had
existed in his age. He says not a word about it; and the time is
comparatively so short between his visit to India and the date of the
introduction of silk-worms into Europe, that we can scarcely suppose
Sir-hind, the colony of Khotan and consequently the seat of
Buddhism, to have been in existence either at the former or latter
period[76].

[74] Memoir of a Map of Hindostan.

[75] “The S. W. portion of the Circar Sir-hind is extremely barren,
being covered with low scrubby wood, and in many places
destitute of water. About A. D. 1357 Feroze the Third cut several
canals from the Jumna and the Sutlege in order to fertilize this
naturally arid country.”—Walter Hamilton’s Description of
Hindostan, vol. i. p. 465.
[76]Foĕ Kouĕ Ki, ou Relation des royaumes bouddhiques: Voyage
dans la Tartarie, dans l’Afghanistan, et dans l’Inde; traduit du
Chinois et commenté par Rémusat, Klaproth, et Landresse. Paris,
1836, 4to.

In another passage of his history (Bell. Pers. 1. 20.) Procopius

throws some light upon our subject by stating that in consequence
of the monopoly of the trade in raw silk by the Persians, Justinian
attempted to obtain it through the Æthiopians of Arabia, but found
this to be impracticable, as the Persian merchants frequented the
ports to which the Indians resorted, and from them purchased all
their cargoes.
Procopius further states (Hist. Arcana, c. 25.), that silk shawls had
long been manufactured in the Phœnician cities Tyre and Berytus (to
which all who were concerned in the silk trade, either as merchants
or manufacturers, consequently resorted, and from whence goods
were carried to every part of the earth); but that in the reign of
Justinian the manufacturers in Byzantium and other Greek cities
raised the prices of their goods, alleging that the Persians had also
advanced theirs, while the imposts were increased among the
Romans. Justinian, pretending to be much concerned at the high
prices, forbade any one in his dominions to sell silk for more than
eight aurei per pound, threatening confiscation of goods against any
one who transgressed the law. To comply was impossible, since they
were required to sell their goods at a price lower than that for which
they bought them. They therefore abandoned the trade, and secretly
sold the remnant of their goods for what they could get. The
Empress Theodora, on being apprised of this, immediately seized the
goods and fined the proprietors a hundred aurei besides. It was then
determined, that the silk manufacture should be carried on solely by
the Imperial Treasurer. Peter Barsames held the office, and conducted
himself in relation to this business in the most unjust and oppressive
manner, so that the silk-trade was ruined not only in Byzantium but
also at Tyre and Berytus, while the Emperor, Empress and their
Treasurer amassed great wealth by the monopoly.

MENANDER PROTECTOR, A. D. 560-570.

In an account of an embassy sent to Constantinople by the Avars of

Sarmatia, this author states, that the Emperor Justinian endeavored
to excite their admiration by a display of splendid couches, gold
chains, and garments of silk[77].

[77] Corp. Hist. Byzant. ed. 1729. tom. i. p. 67.

The establishment of the Turkish power in Asia, about the middle of

the sixth century, together with subsequent wars, had greatly
interrupted the caravan trade between China and Persia. On the
return of peace, the Sogdians, an Asiatic people, who had the
greatest interest in the revival of the trade, persuaded the Turkish
sovereign, whose subjects they were become, to send an embassy
to Chosroes, king of Persia, to open a negotiation for this purpose.
Maniak, a Sogdian prince, who was ambassador, being instructed to
request that the Sogdians might be allowed to supply the Persians
with silk; presented himself before the Persian monarch in the
double character of merchant and envoy, carrying with him many
bales of silken merchandise, for which he hoped to find purchasers
among the Persians. But Chosroes, who thought the conveyance by
sea to the Persian Gulf more advantageous to his subjects than this
proposed traffic, was not disposed to lend a favorable ear to the
legation, and rather uncourteously showed his contempt for the
Sogdian traders. He bought up all the silk which the ambassador had
carried with him, and immediately burned it before them; thus giving
the most convincing proof of the little value which it had in his
estimation.
After this the Persians and Chinese united against the Turks, who, to
strengthen themselves, sought an alliance with the Emperor Justin.
Maniak was again appointed ambassador, and sent to negotiate the
terms of the alliance; but disappointment, though from a dissimilar
cause, attended this his second embassy. The sight of silk-worms,
and the establishment for manufacturing their produce, in
Constantinople, were to him as unwelcome as unexpected; he
however concealed his mortification, and, with perhaps an
overstrained civility, acknowledged, that the Romans were already
become as expert as the Chinese in both the management of silk-
worms and manufacture of their silk[78]; and when in the fourth year
of Justin II. (i. e. A. D. 569.) they went on the same mission to
Byzantium, they found that here also there was no demand, since
silk-worms were bred there already. Soon after this we learn· that
the Byzantines sent an embassy to Disabul, King of the Sogdiani,
who received the ambassadors in tents covered with variously-
colored silks.
 [78] Gibbon’s Decline and Fall of the Roman Empire, chap. xlii.

PAUL, THE SILENTIARY, A. D. 562,

mentions silk thread, used in adorning the vestments in the church

of St. Sophia at Constantinople. (P. ii. l. 368.) The note of the Editor,
Du Cange, on the description of the pall, (577.), contains various
quotations from ecclesiastical writers, which mention “vela rubea
Serica;” “vela alba holoserica rasata;” “vela serica de blattin.” These
quotations show, that silk had been introduced into general use for
the churches.

ISIDORUS HISPALENSIS, CL., A. D. 575.

The etymological work of Isidore of Seville may be regarded as a

kind of encyclopedia, exhibiting the general state of knowledge and
art at the time when he wrote. Hence the following descriptive
extracts are well deserving of attention.
Bombyx frondium vermis, ex cujus texturâ Bombycinum
conficitur. Appellatur autem hoc nomine ab eo quod evacuetur
dum fila generat, et aer solus in eo remanet.—Origin. l. xii. c.
5.
Bombyx, a worm which lives upon the leaves of trees, and
from whose web silk is made. It is called Bombyx, because it
empties itself in producing threads, and nothing but air
remains within it.
The cloth called Bombycina, derives its name from the silk-
worm (Bombyx), which emits very long threads; the web
woven from them is called Bombycinum, and is made in the
island of Cos.
That called Serica derives its name from silk (sericum), or
from the circumstance, that is was first obtained from the
Seres.
 Holoserica is all of silk: for Holon means all.
Tramoserica has a warp of linen; and a woof (trama) of silk.—
L. xix. c. 22.
Touching these extracts we would remark, that the testimony of
Isidore must not be considered as proving, that the silk manufacture
still existed in Cos. His statement was no doubt merely copied from
Varro or Pliny, or founded upon the authority of other writers long
anterior to his own age. It is indeed probable that silk-worms had by
this time been brought into Greece, but that he was ignorant of the
fact.

SEVENTH CENTURY.

DOROTHEUS, ARCHIMANDRITE OF PALESTINE, A. D. 601.

Ὥσπερ γὰρ ἐνδεδυμένος ὁλοσήρικον.—Doctr. 2, as quoted in

Cod. Theodos. Gothofredi. L. Bat. 1665.
For as a man wearing a tunic entirely of silk.

THEOPHYLACTUS SIMOCATTA, A. D. 629.

This author, in his Universal History (l. vii. c. 9.), informs us that the
silk manufacture was carried on at Chubdan, with the greatest skill
and activity, which was probably the same as Khotan, or, as it was
called in his time, Ku-tan[79].

[79] Itinéraire de Hiuan Thsang, Appendice ii. à Foe Koue Ki, p.

399.

We have, moreover, the following account of the origin of the growth

and manufacture of silk in that country (p. 55, 56.).
“The monastery of Lou-che (occupied by Buddhists) is to the south-
west of the royal city. Formerly the inhabitants of this kingdom had
neither mulberries nor silk-worms. They heard of them in the East
country, and sent an embassy to ask for them. The King of the East
refused the request, and issued the strictest injunctions to prevent
either mulberries or silk-worms’ eggs from being conveyed across
the border. Then the King of Kiu-sa-tan-na (i. e. Koustana, or
Khotan) asked of him a princess in marriage. This having been
granted, the king charged the officer of his court who went to escort
her, to say, that in his country there were neither mulberry-trees nor
cocoons, and that she must introduce them, or be without silk
dresses. The princess, having received this information, obtained the
seed both of mulberries, and silk-worms, which she concealed in her
head-dress. On arriving at the frontier, the officers searched every
where, but dare not touch the turban of the princess. Having arrived
at the spot, where the monastery of Lou-che was afterwards
erected, she deposited the seed both of the mulberries and worms.
The trees were planted in the spring, and she afterwards went
herself to assist in gathering the leaves. At first the worms were fed
upon the leaves of other plants, and a law was enacted, that no
worms were to be destroyed or sacrificed until their quantity was
sufficiently great. The monastery was founded to commemorate so
great a benefit, and some trunks of the original mulberry-trees can
yet be seen there[80].”

[80] It may be observed, that the folds of the turban are not
unfrequently used in the East to convey articles of value. See
Journal of a Tour in Asia Minor, by Charles Fellows, London, 1839,
p. 216.

In the following passage (Règne Animal, par Cuvier, tom. v. p. 402.,)

Latreille mentions Turfan as an important city as far as it affected
the early silk-trade. In other respects his account coincides with that
already given.
“La ville de Turfan, dans la petite Bucharie, fut long-temps le
rendez-vous des caravanes venant de l’Ouest, et l’entrepôt
principal des soieries de la Chine. Elle était la métropole des
Sères de l’Asie supérieure, ou de la Sérique de Ptolémée.
Expulsés de leurs pays par les Huns, les Sères s’établirent
 dans la grande Bucharie et dans l’Inde. C’est d’une de leurs
colonies, du Ser-hend (Ser-indi), que des missionaires Grecs
transportèrent, du temps de Justinien, les œufs du ver à soie
à Constantinople.”
The City of Turfan in Little Bucharia was for a long time the
rendezvous of the caravans coming from the West, and the
principal market for Chinese silks. It was the metropolis of the
Seres of Upper Asia, or the Serica of Ptolemy. The Seres
having been expelled their country by the Huns, established
themselves in Great Bucharia and in India. It is from one of
their colonies (of Ser-indi), that the Grecian Missionaries, in
the time of Justinian, brought the eggs of the silk-worm to
Constantinople.
A diploma of Ethelbert, King of Kent, mentions “Armilausia
holoserica,” proving that silk was known in England at the end of the
sixth century[81]. The usual dress of the earliest French kings seems
to have been a linen shirt and drawers of the same material next to
the skin; over these a tunic, probably of fine wool, which had a
border of silk, ornamented sometimes with gold or precious stones;
and upon this a sagum, which was fastened with a fibula on the
right shoulder. Eginhart informs us, that Charlemagne wore a tunic,
or vest, with a silken border (limbo serico)[82].

[81] Dugdale’s Monasticon, vol. i. p. 24. Adelung’s Glossarium

Manuale, v. Armilausia.
[82] Examples of it may be seen, I. in the two figures of
Charlemagne, executed in mosaic during his life-time, one of
which is preserved in the Penitentiary of St. John Lateran at
Rome, and both of these are described by Spon in his Miscellanea
Eruditæ Antiquitatus (p. 284.); II. in the figure of Charles the
Bald, the grandson of Charlemagne, which is in the splendid copy
of the Latin Gospels made for his use, now preserved in the
library at Munich, and which may be seen engraved in Sanft’s
Dissertation on that MS. (p. 42.); III. in the figure of an early
French king engraved from a MS. by Baluzius in his Capitularia
 Regum Francorum (tom. ii. p. 1308.); and IV. in the first volume
of Montfaucon’s Monumens de la Monarchie Française.

ALDHELMUS, CL., A. D. 680.

This author, who died Abbot of Sherburn, was among the most
learned men of his age. In his Ænigmas, which are written in
tetrastics, we find the following description of the silk-worm. As it is
scarcely possible that he could have seen this creature, we have
cause to admire both the ingenuity and general accuracy of his lines.
The ascending to the tops of thorns or shrubs, such as “genistæ,” to
which the animal may attach its cocoon (globulum), has not been
noticed by any earlier author.

De Bombycibus.

Annua dum redeunt texendi tempora telas,

Lurida setigeris replentur viscera filis;
Moxque genistarum frondosa cacumina scando,
Ut globulus fabricans cum fati sorte quiescam.
Maxima Bibl. Vet. Patrum, tom. xiii. p. 25.

Soon as the year brings round the time to spin,

My entrails dark with hairy threads are fill’d:
Then to the leafy lops of shrubs I climb,
Make my cocoon, and rest by fate’s decree.

In a book written by this author, in praise of virginity, he observes,

That chastity alone did not form an amiable and perfect character,
but required to be accompanied and adorned by many other virtues;
and this observation he further illustrates by the following simile
taken from the art of weaving: “As it is not a web of one uniform
color and texture, without any variety of figures, that pleaseth the
eye and appears beautiful, but one that is woven by shuttles, filled
with threads of purple, and many other colors, flying from side to
side, and forming a variety of figures and images, in different
compartments, with admirable art.”—Bibliotheca Patrum, tom. xiii.

EIGHTH CENTURY.

BEDE, CL., A. D. 701.

Joseph autem mercatus est sindonem, et deponens eum

involvit sindone. (Marc. xv. 46.)—Et ex simplici sepultura
domini ambitio divitum condemnatur, qui ne in tumulis
quidem possunt carere divitiis. Possumus autem juxta
intelligentiam spiritalem hoc sentire, quod corpus domini non
auro, non gemmis et serico, sed linteamine puro
obvolvendum sit, quanquam et hoc significet, quod ille in
sindone munda involvat Jesum, qui pura eum mente
susceperit. Hinc ecclesiæ mos obtinuit, ut sacrificium altaris
non in serico, neque in panno tincto, sed in lino terreno
celebretur, sicut corpus est domini in sindone munda
sepultum, juxta quod in gestis pontificalibus a beato Papâ
Silvestro legimus esse statutum.—Expos. in Marcum, tom. v.
p. 207. Col. Agrip. 1688.
But Joseph bought a linen cloth, and, taking him down,
wrapped him in the linen cloth. (Mark xv. 46.)—The simple
burial of our Lord condemns the ambition of rich men, who
cannot be without wealth even in their tombs. That his body
is to be wrapped not in gold, not in silk and precious stones,
but in pure linen, may be understood by us spiritually. It also
intimates, that he incloses Jesus in a clean linen cloth, who
receives him with a pure mind. Hence the custom of the
church has obtained, to celebrate the sacrifice of the altar, not
in silk, nor in dyed cloth, but in earthy flax, as the body of our
Lord was buried in a clean linen cloth; for so we read in the
pontifical acts, that it was decreed by the blessed Pope
Silvester.
The latter portion of this extract, wherein we are informed of the
origin of the practice, universally adopted, of covering the Eucharist
with a white linen cloth, must be a later addition. Pope Silvester
lived, as the reader will perceive, long after the time of Bede.
Bede, in his History of the Abbots of Wearmouth, states that the first
abbot and founder of the monastery, Biscop, surnamed Benedict,
went a fifth time to Rome for ornaments and books to enrich it, and
on this occasion (A. D. 685.) brought two scarfs, or palls, of
incomparable workmanship, composed entirely of silk, with which he
afterwards purchased the land of three families situated at the
mouth of the Wear[83]. This shows the high value of silken articles at
that period.
[83] Bedæ Hist. Eccles. &c. cura Jo. Smith. Cantab. 1722. p. 297.
Mr. Sharon Turner, speaking of Bede, says, “His own remains were
inclosed in silk. Mag. Bib. xvi. p. 88. It often adorned the altars of
the church; and we read of a present to a West-Saxon bishop of a
casula, not entirely of silk, but mixed with goat’s wool.” Ibid. p.
50. He refers to p. 97. of the same volume, as mentioning “pallia
holoserica.”—History of the Anglo-Saxons, vol. iii. book vii. chap.
4. p. 48, 49.

TENTH CENTURY.

About the year 970 Kenneth, king of Scotland, paid a visit in London
to Edgar, king of England. The latter sovereign, to evince at once his
friendship and munificence, bestowed upon his illustrious guest silks,
rings, and gems, together with one hundred ounces of pure gold[84].

[84] Lingard’s Hist. of England, vol. i. 241. London, 1819, 4to.

Perhaps we may refer to the same date the composition of the “Lady
of the Fountain,” a Welsh tale, recently translated by Lady Charlotte
Guest[85]. At the opening of this poem King Arthur is represented
sitting in his chamber at Caer-leon upon Usk. It is said,
 In the centre of the chamber, King Arthur sat upon a seat of
green rushes, over which was spread a covering of flame-
colored satin, and a cushion covered with the same material
was under his elbow.
The mention of silk and satin is frequent in this tale.

[85] The Mabinogion, from the Llyfr Coch o Hergest and other
ancient Welsh manuscripts; with an English translation and notes.
By Lady Charlotte Guest. Part I. The Lady of the Fountain.
Llandovery, 1838.

GERBERT, CL., A. D. 970.

This author, who became Pope Silvester, mentions garments of silk

(sericas vestes) in a passage which has been already quoted (see
Part II. chap. V.).

TWELFTH CENTURY.

THEODORUS PRODROMUS,

a romance writer in the twelfth century, mentions the figured shawls

(πέπλα) manufactured by the Seres.
The breeding of silk-worms in Europe appears to have been confined
to Greece from the time of the Emperor Justinian until the middle of
the twelfth century. The manufacture of silk was also very rare in
other parts of Europe, being probably practised only as a recreation
and accomplishment for ladies. But in the year 1148 Roger I., King
of Sicily, having taken the cities of Corinth, Thebes, and Athens, thus
got into his power a great number of silk-weavers, took them away
with the implements and materials necessary for the exercise of
their art, and forced them to reside at Palermo[86]. Nicetas
Choniates[87], referring to the same event, speaks of these artisans
as of both sexes, and remarks that in his time those who went to
Sicily might see the sons of Thebans and Corinthians employed in
weaving velvet stoles interwoven with gold, and serving like the
Eretrians of old among the Persians[88].

[86] Otto Frisingen, Hist. Imp. Freder. l. i. c. 33. in Muratori,

Rerum Italicarum Scriptores, tom. vi. p. 668.
[87] In Manuel Comnenus, l. ii. c. 8., tom. xii. of the Scriptores
Hist. Byzantinæ, p. 51. ed. Ven.
[88] Hugo Falcandus, who visited this manufactory A. D. 1169,
represents it as being then in the most flourishing condition,
producing great quantities of silks, both plain and figured, of
many different colors, and enriched with gold.

We find in the writings of Ingulphus several curious accounts of

vestments of silk, interwoven with eagles and flowers of gold. This
author, in his history, mentions that among other gifts made by
Witlaf, king of Mercia, to the abbey of Croyland, he presented a
golden curtain, embroidered with the siege of Troy, to be hung up in
the church on his birth-day[89]. At a later period, 1155, a pair of
richly worked sandals, and three mitres, the work of Christina,
abbess of Markgate, were among the valuable souvenirs presented
by Robert, abbot of St. Albans, to Pope Adrian IV.[90].

[89] Ingulphus, p. 487, edit. 1596.

[90] Adrian IV., was the only Englishman that ever sat in St.
Peters chair. His name was Nicolas Breakspear: he was born of
poor parents at Langley, near St. Albans. Henry II., on his
promotion to the papal chair, sent a deputation of an abbot and
three bishops to congratulate him on his election; upon which
occasion he granted considerable privileges to the abbey of St.
Albans. With the exception of the presents named above, he
refused all the other valuable ones which were offered him,
saying jocosely,—“I will not accept your gifts, because when I
wished to take the habit of your monastery you refused me.” To
which the abbot pertinently and smartly replied,—“It was not for
us to oppose the will of Providence, which had destined you for
greater things.”
Without digressing from our subject to question the right of the royal
marauder thus tyrannously to sever these unoffending artisans from
the ties of country and of kindred, we may yet be allowed to express
some satisfaction at the consequences of his cruelty. It is well for the
interests of humanity that blessings, although unsought and remote,
do sometimes follow in the train of conquest; that wars are not
always limited in their results to the exaltation of one individual, the
downfall of another, the slaughter of thousands, and misery of
millions, but occasionally prove the harbingers of peaceful arts,
heralds of science, and in short deliverers from the yoke of slavery
or superstition.
In twenty years from this forcible establishment of the manufacture,
the silks of Sicily are described as having attained a decided
excellence; as being of diversified patterns and colors; some
fancifully interwoven with gold tastefully embellished with figures;
and others richly adorned with pearls. The industry and ingenuity
thus called forth, could not fail to exercise a beneficial influence over
the character and condition of the Sicilians.
From Palermo the manufacture of silk extended itself through all
parts of Italy and into Spain. We learn from Roger de Hoveden, that
the manufacture flourished at Almeria in Grenada about A. D.
1190[91].

[91] “Deinde per nobilem civitatem, quæ dicitur Almaria, ubi fit
nobile sericum et delicatum, quod dicitur sericum de Almaria.”
Scriptores post Bedam, p. 671.

FOURTEENTH CENTURY.

According to Nicholas Tegrini[92], the silk manufacture afterwards

flourished in Lucca; and the weavers, having been ejected from that
city in the earlier part of the fourteenth century, carried their art to
Venice, Florence, Milan, Bologna, and even to Germany, France, and
Britain.
 [92] Vita Castruccii, in Muratori, Rer. Ital. Scriptores, t. xi. p.
1320.

We have seen from different historical testimonies, that silk was

known to the inhabitants of France and England as early as the sixth
century. The fact of its introduction into all parts of the North of
Europe is manifest from the use of words for silk in several northern
languages. These words appear, according to the inquiries of the
learned orientalists, Klaproth and Abel Rémusat[93], to have been
derived from those Asiatic countries, in which silk was originally
produced. In the language of Corea silk is called Sir; in Chinese Se,
which may have been produced by the usual omission of the final r.
In the Mongol language silk is called Sirkek, in the Mandchou Sirghè.
In the Armenian the silk-worm is called Chèram. In Arabic, Chaldee,
and Syriac, silk was called Seric[94]. From the same source we have
in Greek and Latin Σηρικὸν, Sericum.

[93] Journal Asiatique, 1823, tom. ii. p. 246. Julius Klaproth

(Tableau Historique de l’Asie, Paris, 1826, p. 57, 58.) says, that in
the year 165 B. C. the inhabitants of the country called by us
Tangut, who constituted a powerful kingdom, were attacked by
the Hioung Nou, and driven to the West, where they fixed
themselves in Transoxiana, and that these events led to an
uninterrupted communication with Persia and India, especially in
regard to the silk trade. Klaproth considers that the Seres of the
ancients were the Chinese; but he appears to include under that
term all the nations which were brought into subjection to the
Chinese.
Professor Karl Ritter (Erdkunde, Asien, Band iv. 2 te Auflage,
Berlin, 1835, p. 437.) observes, in allusion to the authority just
quoted, that all the names of the silk-worm and its products are
to be accounted for on the supposition (which he considers the
true one) that they were first known and cultivated in China, and
from thence extended through central Asia into Europe.
[94] See Schindler’s Pentaglott, p. 1951, D.

In the more modern European languages we find two sets of terms

for silk, the first evidently derived from the oriental Seric, but with
the common substitution of l for r, the second of an uncertain origin.
To the first set belong,
Chelk, silk, in Slavonian.
Silke, —— in Suio-Gothic and Icelandic[95].
Silcke, —— in Danish.
—— in Anglo-Saxon. Also Siolcen or Seolcen, silken;
Siolc or Seolc,
Eal, reolcen, Holosericus; Seolcpynm, silk-worm[96].
Silk, —— in English[97]
Sirig, —— in Welsh[98].
To the second set belong,
Seda, silk, in the Latin of the middle ages.
Seta, —— in Italian.
Seide, —— in German.
—— in Anglo-Saxon. Also Sidene, silken, Ælfric as quoted by
Side,
Lye; Sidpypm, silk-worm, Junius, l. c.
Sidan, —— in Welsh.
Satin, —— in French and English[99].
[95] Silki trojo ermalausa, a silk tunic without sleeves. Knitlynga
Saga, p. 114, as quoted by Ihre, Glossar. Suio-Goth. v.
Armalausa.
[96] Ælfric’s Glossary (made in the tenth century), p. 68.
Appendix to Sumner’s Dictionary.
[97] Nicholas Fuller (Miscellanea, p. 248.) justly observes,
Vocabulum Anglicanum Selk non nisi Sericum authorem generis
sui agnoscit. Selk enim nuncupatum est quasi Selik pro Serik,
literæ r in l facili commutatione factâ.
Minshew and Skinner give the same etymology.
[98] Junius, Etymologicum, v. Silk. It appears doubtful, however,
whether Junius is here to be depended on.
[99] Ménage, Diction. Etym. de la Langue Française, tom. ii. p.
457, ed. Joult.
According to Abel Rémusat (Journal Asiat. l. c.) the merchandise of
Eastern Asia passed through Slavonia to the North of Europe in the
middle ages, even without the mediation of Greece or Italy. This
may account for the use of the terms of the first class, while it is
possible that those of the second have been derived from the South
of Europe, from whence we have seen that silken commodities were
also occasionally transported to the North.
To the evidence now produced from authors and printed documents
respecting the history of silk from the earliest times to the period of
its universal extension throughout Europe, another species of proof
may be added, viz. that afforded by Relics preserved in churches,
and by other remains of the antiquities of the middle ages. As
examples of this method for illustrating the subject, the following
articles may be enumerated.
I. The relics of St. Regnobert, Bishop of Bayeux in the seventh
century. These consist of a Casula, or Chasuble, a Stole, and a
Maniple. They are yet preserved in the cathedral of Bayeux, and
worn by the Bishop on certain annual festivals. They are of silk
interwoven with gold, and adorned with pearls[100].
[100] See John Spencer Smythe’s Description de la Chasuble de
Saint Regnobert, in the Procès Verbal de l’Académie Royale des
Sciences, Arts, et Belles Lettres, de la Ville de Caen, Séance
d’Avril 14, 1820.

II. Portions of garments of the same description with those of St.

Regnobert were discovered A. D. 1827 on opening the tomb of St.
Cuthbert in the Cathedral of Durham. They are preserved in the
library of that church, and accurately described by the Rev. James
Raine, the librarian, in a quarto volume.
III. The scull-cap of St. Simon, said to have been made in the tenth
century, and now preserved in the Cathedral of Treves. Its border is
interwoven with gold.
In regard to these interesting relics, they may with confidence be
looked upon as specimens of the manufacture of silk from the
seventh to the twelfth century.
IV. In the Cathedral at Hereford is a charter of one of the Popes with
the bull (the leaden seal), attached to it by silken threads. Silk was
early used for this purpose in the South of Europe[101]. The Danish
kings began to use silk to append the waxen seals to their charters
about the year 1000[102].

[101] Mabillon, de Re Diplomaticâ, l. ii. cap. 19. § 6.

[102] Diplomatarium Arna-Magnæanum, a Thorkelin, tom. i. p.
xliv.

V. Silk, in the form of velvet, may be seen on some of the ancient

armor in the Tower of London.
VI. The binding of ancient manuscripts affords specimens of silk. A
French translation of Ludolphus Saxo’s Life of Christ in four folio
volumes, among Dr. William Hunter’s MSS. at Glasgow, still has its
original binding covered with red velvet, which is probably as old as
the fourteenth century. A curious source of information on the art of
book-binding at that period is the Inventory, or Catalogue of the
library collected by that ardent lover of books, Charles V. of France.
As this catalogue particularly describes the bindings of about 1200
volumes, many of which were very elaborate and splendid, it enables
us to judge of the use made of all the most valuable stuffs and
materials which could be employed for this purpose, and under the
head of silk we find the following: “soie,” silk; “veluyau,” velvet;
“satanin,” satin; “damas,” damask; “taffetas,” taffetas; “camocas;”
“cendal;” and “drap d’or,” cloth of gold, having probably a basis or
ground of silk[103].
From the few examples of ancient Catholic vestments that have
escaped destruction, the generality of persons are but little
acquainted with the extreme beauty of the embroidery worked for
ecclesiastical purposes during the Middle Ages. The countenances of
the images were executed with perfect expression, like miniatures in
illuminated manuscripts. Every parochial church, previous to the
Reformation, was furnished with complete sets of frontals and
hangings for the altars. One of the great beauties of the ancient
embroidery was its appropriate design; each flower, leaf, and device
having a significant meaning with reference to the festival to which
the vestment belonged. Such was the extreme beauty of the English
vestments in the reign of Henry III., that Innocent IV. forwarded
bulls to many English bishops, enjoining them to send a certain
quantity of embroidered vestments to Rome, for the use of the
clergy[104].

[103] See Inventaire de l’Ancienne Bibliothèque du Louvre, fait en

l’année 1373. Paris, 1836, 8vo.
[104] The art of embroidery seems to have attained a higher
degree of perfection in France, than any other country in Europe;
—it is not, however, so much practised now. Embroiderers
formerly composed a great portion of the working population of
the largest towns; laws were specially framed for their protection,
some of which would astonish the working people of the present
day. They were formed into a company as early as 1272, by
Etienne Boileau, Prévot de Paris, under their respective names of
“Brodeurs, Découpeurs, Egratigneurs, and Chasubliers.”
In the last and preceding centuries, when embroidery, as an
article of dress both for men and women, was an object of
considerable importance, the Germans, and more particularly
those of Vienna, disputed the palm of excellence with the French.
At the same period, Milan and Venice were also celebrated for
their embroidery; but the prices were so extravagantly high, that
according to Lamarre, its use was forbidden by sumptuary laws.
 CHAPTER V.
SILK AND GOLDEN TEXTURES OF THE
ANCIENTS.

high degree of excellence attained in this manufacture.

Manufacture of golden textures in the time of Moses—Homer

—Golden tunics of the Lydians—Their use by the Indians
and Arabians—Extraordinary display of scarlet robes,
purple, striped with silver, golden textures, &c., by
Darius, king of Persia—Purple and scarlet cloths
interwoven with gold—Tunics and shawls variegated with
gold—Purple garments with borders of gold—Golden
chlamys—Attalus, king of Pergamus, not the inventor of
gold thread—Bostick—Golden robe worn by Agrippina—
Caligula and Heliogabalus—Sheets interwoven with gold
used at the obsequies of Nero—Babylonian shawls
intermixed with gold—Silk shawls interwoven with gold—
Figured cloths of gold and Tyrean purple—Use of gold in
the manufacture of shawls by the Greeks—4,000,000
sesterces (about $150,000) paid by the Emperor Nero for
a Babylonish coverlet—Portrait of Constantius II.—
Magnificence of Babylonian carpets, mantles, &c.—
Median sindones.
The use of gold in weaving may be traced to the earliest times, but
seems to be particularly characteristic of oriental manners.
It was employed in connexion with woollen and linen thread of the
finest colors to enrich the ephod, girdle, and breast-plate of
Aaron[105]. The sacred historian goes so far as to describe the mode
of preparing the gold to be used in weaving: “And they did beat the
gold into thin plates, and cut it into wires, to work it in the blue, and
in the purple, and in the scarlet, and in the fine linen, with cunning
work.”—Ex. xxxix. 2-8. The historian certainly does not intend to
describe the process of wire-drawing, nor probably the art of making
gold thread. It seems likely, that neither of these ingenious
manufactures were invented in his time. The queen described in Ps.
xiv., wears “clothing of wrought gold[106].” Homer mentions a golden
girdle, (Od. ε. 232. κ. 543.). He also describes an upper garment,
which Penelope made for Ulysses before going to Illium. On the
front part of it a beautiful hunting piece was wrought in gold. It is
thus described. “A dog holds a fawn with its fore feet, looking at it as
it pants with fear and strives to make its escape.” This, he says, was
the subject of universal admiration[107].

[105] “And they shall take gold, and blue, and purple, and scarlet,
and fine linen. And they shall make the ephod of gold, of blue,
and of purple, of scarlet, and fine twined linen, with cunning
work. It shall have the two shoulder-pieces thereof joined at the
two edges thereof; and so it shall be joined together. And the
curious girdle of the ephod, which is upon it, shall be of the
same, according to the work thereof; even of gold, of blue, and
purple, and scarlet, and fine twined linen. And thou shalt take
two onyx stones, and grave on them the names of the children of
Israel: six of their names on one stone, and the other six names
of the rest on the other stone, according to their birth. With the
work of an engraver in stone, like the engravings of a signet shalt
thou engrave the two stones with the names of the children of
Israel: thou shalt make them to be set in ouches of gold. And
thou shalt put the two stones upon the shoulders of the ephod
for stones of memorial unto the children of Israel: and Aaron shall
bear their names before the Lord upon his two shoulders for a
memorial. And thou shalt make ouches of gold; and two chains of
pure gold at the ends; of wreathen work shalt thou make them,
and fasten the wreathen chains to the ouches. And thou shalt
make the breast-plate of judgment with cunning work; after the
work of the ephod shalt thou make it; of gold, of blue, and of
purple, and of scarlet, and of fine twined linen shalt thou make
it.”—Ex. xxviii. 5-15.
[106] “The king’s daughter is all glorious within: her clothing is of
wrought gold.”—Ps. xlv. 13.
[107] Od. τ. 225-235.
Pisander, who probably lived at the same period with Homer, speaks
of the Lydians as wearing tunics adorned with gold. Lydus, who has
preserved this expression of the ancient cyclic poet, observes that
the Lydians were supplied with gold from the sands of the Pactolus
and the Hermus[108].

[108] De Magistratibus Rom. L. iii. § 64.

Virgil also represents the use of gold in weaving, as if it had existed

in Trojan times. One of the garments so adorned was made by Dido,
the Sidonian, another by Andromache, and a third was in the
possession of Anchises[109]. In all these instances the reference is to
the habits of Phœnice, Lycia, or other parts of Asia.

[109] Æin. iii. 483.; iv. 264.; viii. 167.; xi. 75.

Among all the Asiatics, none were more remarkable than the
Persians for the display of textures of gold, as well as every other
kind of luxury in dress. A tiara interwoven with gold was one of the
presents which Xerxes gave as an expression of his gratitude to the
citizens of Abdera (Herod. viii. 120.). The Indians also employed the
same kind of ornament (Strabo, L. xv. c. i. § 69.); and the Periegesis
(l. 881.) of Priscian attributes the use of it to the Arabians[110].

[110] In Europe the nearest approach to oriental habits in regard

to dress was made by the Gauls. Their principal men wore collars,
armlets, and bracelets of gold, and clothes enriched with the
same metal.—Strabo, L. iv. cap. 4. § 5.

The history of Alexander the Great affords frequent traces of the use
of cloth interwoven with gold in Persia. Garments made of such cloth
were among the most splendid of the spoils of Persepolis[111].

[111] Diod. Sic. L. xvii. 70. p. 214. Wessel.

Justin (L. xii.) says that Alexander, to avoid offending the Persians,
ordered his principal attendants to adopt for their dress “longam
vestem auream purpureamque.” The dress prescribed was therefore
of fine woollen cloth, or probably of silk, dyed purple, and
interwoven with gold. Among the vast multitudes which preceded
the King of Persia when he advanced to oppose Alexander, was the
band of ten thousand called the Immortals, whose dress was carried
to the ‘ne plus ultra’ of barbaric splendor, some wearing golden
collars, others “cloth variegated with gold.” Some idea of the
extravagance and pomp of the Persians on this occasion may be
formed from the following passage, taken from Rollin’s “Ancient
History.”
“The order Darius observed in his march was as follows.
Before the army were carried silver altars, on which burned
the fire, called by them sacred and eternal; and these were
followed by the magi, singing hymns, and 365 youths in
scarlet robes. After these proceeded a consecrated car, drawn
by white horses and followed by one of an extraordinary size,
which they called “The horse of the sun.” The equerries were
dressed in white, each bearing in his hand a golden rod. Next
appeared ten sumptuous chariots, enriched with curious
sculptures in gold and silver; and then the vanguard of the
horse, composed of twelve different nations, in various armor.
This body was succeeded by those of the Persians, called
“The Immortals,” amounting to 10,000, who surpassed the
rest of the barbarians in the extravagant richness and
splendor of their dress; for they all wore collars of gold, and
were clothed in robes of gold tissue, having large sleeves,
garnished with precious stones. About thirty paces from them
came the king’s relations or cousins, to the number of 15,000,
apparelled like women, and more remarkable for the pomp of
their dress than the glitter of their arms; and after these
Darius attended by his guards, seated on a chariot, as on a
throne. The chariot was enriched, on both sides, with images
of the gods in gold and silver; and from the middle of the
yoke, which was covered with jewels, rose two statues, a
cubit in height; the one representing War, the other Peace,
 having between them a golden eagle with wings extended.
The king was attired in a garment of purple striped with
silver; over which was a long robe, glittering with gold and
precious stones, and whereon two falcons were represented
as if rushing from the clouds at each other. Around his waist
he wore a golden girdle, from whence hung scimitar, the
scabbard of which was covered with gems. On each side of
Darius walked 200 of his nearest relations, followed by 10,000
horsemen, whose lances were plated with silver, and tipped
with gold. After these marched 30,000 foot, the rear of the
army, and, lastly, 400 horses belonging to the king.
“About 100 paces from the royal divisions of the army came
Sisygambis, the mother of Darius, seated on a chariot, and
his consort on another, with female attendants of both
queens riding on horseback. Afterwards came fifteen chariots,
in which were the king’s children, and their tutors. Next to
these were the royal concubines, to the number of 360, all
attired like so many queens. These were followed by 600
mules, and 300 camels, carrying the king’s treasure, and
guarded by a body of bowmen. After these came the wives of
the crown officers, and the lords of the court; then the
suttlers, servants; and, lastly, a body of light armed troops,
with their commanders.”
At the nuptials of Alexander purple and scarlet cloths, interwoven
with gold, were expanded over the guests: and a pall of the same
description covered the golden sarcophagus made to contain his
body. Among the splendid ornaments of the tent erected not long
after at Alexandria by Ptolemy Philadelphus, there were tunics
interwoven with gold: and in the procession on the same occasion,
the colossal statues of Bacchus and his nurse Nysa were attired; the
former in a shawl; the latter in a tunic variegated with gold. Probably
we may refer to the same country and age the “golden tunic”
mentioned in one of the Arundle marbles (No. xxii. 2.). Also the tent
pitched by Arsace with hangings of gold and purple tissues, and the