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!!!!ca - 3500 BC __ Ancient Systems of Accounting * ''Comment :'' The presence of auditing (“hearing of accounts” from the Latin “auditus”) has been inferred from records of Mesopotamian civilizations going back as early as 3500 BCE. To ensure that the Pharaoh was not being cheated, auditors compared the “soundness” of strictly independently scribed accounts of commodities moving in, out and remaining in warehouses (Boyd 1905). In the alternating intoning of such lists, differences can be easily identified aurally. A faster and more secure method that eliminates any “copy-cat” syndrome in such alternation, is to have the scribes read the records simultaneously a type of modulation differencing technique. While we have no evidence that these techniques were practiced in ancient times, such a suggestion does not seem unreasonable, and would represent possibly the earliest form of data sonification. ''(David Worrall - published with the author’s agreement) — ^[Ed. : This reference is an inference of Boyd’s account by Worrall.^]'' * ''Attached references :'' {small}E. Boyd. (1905). ''History of auditing'' (1326) ; Mathieu-François-Régis Buisson (1776-1804), ''Auscultation'' (1802) ; René-Théophile-Marie-Hyacinthe Laënnec (1781-1826), ''On Mediate Auscultation'' (1819) ; Dr. Benjamin Ward Richardson (1828-1896), ''Sphygmophone'' (1879) ; ''Dxing'' (1920) ; ''Car mechanics, Listen to the engine, Mechanic’s stethoscope'' ; ''Listen to the code, Code Smell'' ; ''Codesounding''.{/small} * ''Sources'' : {small}E. Boyd. (1905). ''Ancient Systems of Accounting''. In ‘A History of Accounting and Accountants’, edited by Richard Brown. Chapter II. Edinburgh: T.L & E.C. Jack and Augustus M. Kelley Publishers; and also : General Books LLC publication, 2009, pp. 13-17 ; R.W. Rogers. (1901). ''A History of Babylonia and Assyria''. Vol. 1. New York : Eaton & Mains ; D. Worrall. (2009). ''Sonification and Information - Concepts, Instruments and Techniques''. PhD thesis, University of Canberra, p. 2-1.{/small} * ''URLs'' : {small}http://www.avatar.com.au/papers/phd/worrallThesis_Complete.pdf {/small} {br}{br}
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