Saturday, August 7, 2004


The scene: a quiet floor at the University of Arizona Main Library, overlooking the football stadium, which is mercifully empty.  I have never been a student at the U of A, but for the moment that doesn't matter. John and I are here for two hours to get some work done. He is reading through manuscript chapter printouts about gang behavior that he's been editing at L&J. He's not doing this for editing purposes today, but for information and inspiration related to his screenplay about a goth band and a science fictional vampire. I'm trying to finish up last week's homework readings (Chapter 6, "Internal Control in a Financial Statement Audit" in Messier: Auditing and Assurance Services: A Systematic Approach, Third Edition), so that I can get on with my current homework and this week's readings (Chapters 7 and 8).

We're an hour in on this self-imposed study hall.  I've gotten though at least ten pages, but my mind is starting to wander.  I'm reading the same sentences over and over, not taking any of it in because I can't focus my mind properly.  Concentrate!  Concentrate!

"Conducting substantive tests at an interim date may increase the risk that material misstatements are present in the financial statements. The auditor can control for this potential problem by considering when it is appropriate to examine an account at an interim date and by performing selected audit procedures for the period between the interim date and year-end."

I really should do a better job on internal controls at work, but it just isn't very practical most of the time. What page is this?  Still page 241.  That means I'm four--no, five--no, pretty much only four--pages from the end of the chapter.  Maybe John will be ready to leave by then.  Should I ask him?  Yeah, I'll ask him. [Pause while I go and ask him.]

Now, where was I on the page?  Oh, right.  Here. Should I try to use the magnifying sheet, even though it's scratched and dirty, or just slip my glasses down my nose again?  That kind of pinches my nose a little.  Okay, now read. Did I read that sentence?  Did I read it with comprehension?  Would caffeine help?  I can't get caffeine here.  Maybe I can just sneak another bite of my half-melted low-carb bar, and get up for another sip of water.
[Pause while I do this.]

Well, I'll just have to find where I left off and read it again.  Where was it?  Oh, here. I want to go home!  Maybe somebody commented.  That was a nice thing Monica said. That whole thing about popular journals.... did I say the right thing? Well, Scalzi has said pretty much what I said, so that's all right. I wonder how popular Mumsy's other journals are.  I should take a look at the one she put in her comment.

Hey, I already read this paragraph, and the bulleted list.  I should be on this other one.

"For example, the level of control risk is an important factor in deciding whether to conduct substantive tests at an interim date. If the entity’s accounting system has control weaknesses that result in a high level of assessed control risk, it is unlikely that the auditor would conduct substantive tests at an interim date. In this instance, the auditor has little assurance that the accounting system will generate accurate information during the remaining period."

Eva will be calling soon.  Good thing the phone's on vibrate.  John will be annoyed when I talk on the phone in here, even if I go over by the elevators as the posted sign says to do.  Following directions, for a change.

I need to get on with the reading.  How can I become a CPA if I can't even concentrate on this text, in my main area of interest? Well, I'll manage it. There's a reason I have that 3.9-something GPA.  Have confidence!  Hey, maybe this mind-wandering stuff would be a good idea for an AOL-J entry.

And now it's done.


P.S.  Eva did call, and John did think I was too loud. My words echoed off the elevators. I only read to the top of page 244.

1 comment:

ryanagi said...

Uuuck how can you read that stuff? I couldn't even get through your two sample paragraphs. LOL -B