Significance Of The Sermon Of The Mount Religion Essay

Significance Of The Sermon Of The Mount Religion Essay In this essay, I am going to explain the significance of the Sermon of the Mount and how it relates to the rest of the teachings of Jesus. I will start by defining the meaning of the term Sermon of the Mount, the significance of the sermon of the mount and the structure of the Sermon of the Mount in Matthew 5:3 7; 27. Furthermore, I will discuss the key theological themes in the Sermon of the Mount. I will conclude by reflecting on the centrality of the Sermon of the Mount to the other teachings of Jesus in the gospels. WHAT IS THE SERMON OF THE MOUNT? The term The Sermon of the Mount originated from the title of Augustines commentary on Matthew 5 7, De Sermone Domini in Monte, which was published in 391 396 AD. Matthew 5 7 became well known as the Sermon on the Mount in the 16th Century. The modern term of Matthew 5 7 is Sermon on the plain. This term is used mainly to differentiate between Lukes shorter version of the sermon of the mount from Matthews version. There are two versions of the Sermon on the Mount: Matthews version Matthew 5: 3 7:27 which consists of 106 verses. Lukes version Sermon on the plain Luke 6:20-49.  [1]   THE SIGNIFICANCE OF THE SERMON ON THE MOUNT ETHICAL TEACHING The gospel of Matthew provided the Jewish Christians with evidences to ascertain their faith in Jesus as the Messiah. Jesus in the gospel of Matthew introduced the kingdom of heaven. Hence, the sermon of the mount is of great significance because it expounds the ethics of the Kingdom of heaven which was introduced by Christ Jesus. Therefore, the sermon of the mount summarised the code of conduct in this new kingdom of heaven. Furthermore, the sermon of the mount set the standards of discipleship in the kingdom of heaven. In this sermon, Jesus showed his disciples how to live the life of the kingdom. This kingdom way of living lays great emphasis on the inner life which is in contrast to the outward workings of religious activities of the Sadducees and the Pharisees.  [2]  In addition, Jesus stated that, the ethical conduct of the disciples must exceed that of the scribes and the Pharisees before they can enter the kingdom of heaven (Matthew 5:20). Henceforth, the disciples of Jes us are called to a superior ethical conduct which is by the Grace of God. This ideal character of Discipleship in the kingdom of heaven is achievable by the infusion of the gift of righteousness in the spirit of the New Testament believer. THE STRUCTURE OF THE SERMON OF THE MOUNT The Beatitudes forms the main introduction of the sermon of the mount. The central section of the sermon is from Matthew 5:17 to Matthew 7:12. This section opens and closes with Reference to The Law and The Prophets. The sermon ends by an epilog in Matthew 7:13 27.  [3]   THE KEY THEOLOGICAL THEMES OF THE SERMON OF THE MOUNT 1) The Beatitudes (Matthew 5:3 12) The Beatitudes are named from the Latin word Beatus meaning blessed. These are the rewards from the blessings and responsibilities of discipleship. The Greek term means happy, fortunate  [4]  . In Matthew, there are nine beatitudes and four in Lukes version of the Sermon on the Mount. The word Makarios is at the beginning of the beatitudes. It means happiness which is as a result of God given salvation  [5]  . Jesus revealed in the beatitudes, the essential nature of true happiness. This happiness is achieved by relying and depending wholly on God.  [6]   Andrew Perriman points out that the beatitude described a marginalized group within Israel that will benefit from future turn of events. His view established the eschatological dimension of the rewards of true discipleship in the kingdom of heaven  [7]   Matthew 5:14 states You are the light of the world. A city that is set a hill can not be hidden. In John 8:12, Jesus said I am the light of the world, he that follows me shall not walk in darkness but shall have the light of life This teaching in the Sermon of The mount has a direct comparison with Jesus teaching in the gospel of John. Jesus expects His disciples to shine in the midst of the darkness of this world. Hence, as Jesus is the light, the disciples will eventually become the light of the world. 2) The Law and the Prophets (Matthew 5: 17 20) The new ethical standards put forward by Christ deals with the motives behind the actions of men. In accordance with Christs Standard, sin begins in the mind and in the will of men  [8]   In addition, Jesus said he has come to fulfil the Law and the Prophets. His ethical instructions reveal how the Law of the Torah will operate under the kingdom of heaven. Therefore, the Law and the Prophets are fulfilled in the inner life of motives behind the actions of men. The kingdom of heaven is within the heart of the New Testament believer. This kingdom is expected to produce corresponding actions that reflects the inner life of peace and joy in the Holy Ghost. 3) The Antitheses (Matthew 5: 21 48) The structure of the sayings of Jesus within Matthew 5: 21 48, have the same pattern: You have heard that it was said (by God) to those of old à ¢Ã¢â€š ¬Ã‚ ¦ but I say to youà ¢Ã¢â€š ¬Ã‚ ¦ The style of Jesus words repeats itself in six paragraphs. Three of the six paragraphs have similar parallels with Lukes Sermon on the Plain. The phrase but I say to you seems to suggest that the sayings of Jesus is in opposition to the scripture of the Torah. Therefore, Matthew 5 : 21 48 is often referred to as the Antitheses. Matthew is known for the antithetical structure of his writings. However, this antithetical style of writing can also be found in Luke 6: 27 But I say to you who hear à ¢Ã¢â€š ¬Ã‚ ¦. According to Davies and Allison, the antithesis has two primary functions: It shows the kind of attitude and behaviour that is required by Jesus in the life of His disciples. The demands of the ethical standards of Jesus surpassed those of the Torah without contradicting the Torah. For example, one can abstain from committing adultery and still lusts in his heart  [9]   4) The Golden Rule and the Greatest commandment (Matthew 7:12, Luke 10:25 28, Matthew 22: 34 40). Whatever you wish that others do to you, do so to them. This statement has been known as the Golden Rule since the 18th century. There are various parallels to this statement in Greco Romans, oriental and Jewish writings. The Golden Rule in Matthew 7: 12 according to Jesus is Law and The Prophets. That is, it sums up the whole essence of the Law and The Prophets in the Torah. The teaching of Jesus on the two greatest commandments in Mark 12: 28-34 love God and love your neighbour as yourself. In Matthew 22:40, Jesus said on this two commandments hang all the Law and The Prophets. The Golden rule and the love commandments are the very essence of the scriptural teachings of Jesus. Furthermore, the Golden Rule in the sermon of the mount is the bedrock of all the teachings of Jesus as it is revealed in the gospel account of Luke, Mark, and John. In summary, the Golden rule in the sermon of the Mount has direct relationship to the major teachings of Christ in the gospels.  [10]   THE EPILOG: TWO WAYS The Epilog of the Sermon Of the Mount contains a series of contrasts. It starts with the contrast between the gate and the way which leads to death or life. There are other examples of contrast between two ways in Deuteronomy 11:26, 30:15, Jeremiah 21:8 and many Jewish and Christian writings. The Epilog summarizes the picture of the beauty in the life of anyone who makes the right decision in life.  [11]   CONCLUSION In this essay, I have attempted to show the significance of the Sermon Of the Mount and its relationship with the other teaching of Christ in the gospels. I approach this essay by exploring the theological themes in the Sermon on the Mount. The Golden Rule in the Sermon on the Mount is the foundation of the Law and the Prophets. This rule parallels with the two greatest commandments, which is Love the Lord your God with all your heart and love your neighbour as yourself. In conclusion, the Sermon on the Mount summarizes the totality of the ethical teachings of Christ in the gospel.

Auditing Stages

The aim of this discussion is to explain how an auditor goes about the process of auditing financial statements and presents the five basic stages that the auditor performed during the financial statement audit at Maryward Primary School in Kwekwe for the year ending 31 December 2012. In order to be in a position to fulfil auditing responsibility to report on the client’s annual financial statements, the auditor followed a series of procedures and activities as required by the auditing profession.The auditor applied the following audit stages: pre-engagement activities, planning, test of controls, substantive procedures, completion and reporting. Puttick et al (2012:102) defines an audit according to Section 1 of APA as †¦the examination of, in accordance with prescribed or applicable auditing standards: a) financial statements with the objective of expressing an opinion as to their fairness or compliance with the identified financial reporting framework and any statutory requirements.Pre-engagement activities There are five pre-engagement activities and considerations. The auditor at this stage performed a new client investigation in order to accept the new appointment as a way of managing conflicts and threats to the auditor. Assessments of any threats to the independence of the auditor was done as an audit engagement should not be accepted where the auditor‘s independence is compromised.The other assessment done was the business risk faced in order to avoid the risk of association with a client whose integrity is questionable and particularly where motivation exists to misstate disclosures in financial information or indulge in illegal business and fraudulent reporting practices as it likely to render the auditor’s business risk unacceptable. The factors considered during the investigation included business reputation of Maryward Primary School. An assessment of the complication of the audit assignment and the estimated time, require d to finish the work was done.An engagement letter was prepared to provide the clearest record of the terms of the engagement. ISA 210 provides the contents of an engagement letter to be sent to the client to help prevent misunderstandings with respect to the engagement. Also, SAS 140 requires that an auditor should agree with the client the terms of the engagement to be undertaken and the terms should be written therefore the letter of engagement will be required whenever a new auditor appointment is accepted.The main constituent features of a typical letter of engagement are: responsibility of directors and auditors, the scope of the audit, other services, fees, Applicable law (Zimbabwe) and agreement of terms. The auditor accepted the engagement for the audit of the financial statements after the conclusion that the reporting framework was acceptable. There was an agreement between the auditor and Maryward Primary School, both parties agreed to meet when changes arise and when th e auditor considers the appropriateness of the matter to do so.In preparation for the audit, the auditor had a tour to Maryward Primary School after the opening meeting with the client. Russell (2012:69) states that â€Å"a tour of the area to be audited is permissible and often times highly desirable. An auditor may tour this area as part of a pre-audit visit to review documents before or after the opening meeting. † Travel plans were made and a team of three people was identified and sent to the audit area. PlanningAccording to Puttick et al (2012) the auditor first considers materiality at the planning stage of the audit. The auditor made a judgement of materiality in order to plan the audit in such a way that sufficient evidence is gathered to draw up a conclusion. Planning materiality was based on the end of year financial statements and budgets. According to Millichamp (2002) materiality is material if its omission/misstatement could influence the economic decisions tak en on the basis of the financial statements.The auditor also considered inherent risk as it has a direct impact on the nature, timing and extent of procedures the auditor plans to perform to gather sufficient appropriate audit evidence in response to the assessed risk of material misstatement. â€Å"Inherent risk† as per ISA 400 is â€Å" the susceptibility of an account balance or class of transactions to misstatements that could be material, individually or when aggregated with misstatements in other balances or classes, assuming that there are no related internal controls†.The auditor assessed audit risk and inherent risk as it is an essential part of audit planning to help in determining the quality and quantity of evidence gathered and the staff that needed to be assigned to the particular audit. The auditor also obtained an understanding of the business and its environment in order to assess the risk of material misstatement. ISA 310 requires a reasonable underst anding of the client’s business and industry. The nature of the client’s business and industry affects the client business risk and the risk of material misstatements in the financial statements.The auditor used the knowledge of these risks to determine the appropriate amount of audit evidence gathered. The auditor through experience is aware of the exposure to problems resulting from the auditor’s failure to understand comprehensively the nature of transactions in the client’s business. The understanding helped the auditor to evaluate the design and implementation of specific controls that could stop or discover and rectify material misstatements at the assertions level. Control risk is the probability that the client’s internal control system will fail to notice material misstatements.Audit risk is the risk that the auditor will unknowingly express inappropriate opinion on the financial statements. Inherent and control risk are the businessâ€⠄¢s risks that exist independently of the audit of financial statements, whereas detection risk is a function of the effectiveness of an audit procedure and its application by the auditor. Puttick et al (2012) quotes the ISA 200 definition of detection risk: â€Å"detection risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with misstatements†.The auditor inquired into the detailed working papers, inspected legal documents and minutes of meetings of the accounting system and its related controls from the management and personnel of the client. A description of the system was recorded and confirmed that the record is an accurate description of the system and a preliminary evaluation of the internal controls was made. Audit planning involves developing an overall strategy for performing the audit.ISA 300 â€Å"audit strategy† describes in simple terms how audit is to be carr ied out and the â€Å"audit plan† details the exact procedures to be carried out to implement the strategy and complete the audit. During planning the auditor established an understanding with the client as to the nature of services to be provided and the responsibilities of each party through the engagement letter. The auditor developed an overall audit strategy, an audit plan and audit program and documented in the working papers each significant business cycle that is, revenue, expenditure, fixed assets, payroll and accounting.Planning continued throughout the entire audit as the auditor accumulated sufficient appropriate audit evidence to support the audit opinion. Performing tests of control and Substantive procedures One of the most important of all the audit stages is the process of testing the internal controls. The aim of tests controls is to obtain evidence that controls on which audit reliance is intended, worked out throughout the period of the financial year unde r audit. The tests of controls indicated that internal controls are operating effectively; the planned audit approach was not to be changed.These processes and procedures were used to ensure that proper approvals are in place before payment is made or transactions entered in the system. The auditor used the primary method of internal control testing to randomly select transactions and checked the source documentation. The random selection from a representative sample revealed that controls are strong, so there was no point for increasing the sample size. A substantive procedure is the actual process of collecting physical evidence of transactions and verifying the value posted to a specific account is supported by actual documents.This aspect of the audit is the most time consuming and is very detailed work. Gray (2008) propounds that at this stage conclusion made by the auditor must be supported by in each case by carefully evaluated evidence that the transactions are completely an d accurately recorded. As auditors cannot rely completely on management assertion of completeness, the search for unrecorded expenses and liabilities was designed to yield audit evidence of liabilities that were not recorded in the reporting period. A material error or fraud in the inventory has a pervasive effect on the financial statement.Auditing standards requires that the auditor should observe the inventory taking and make test control. Physical inventory at year end was counted when the auditor was present to observe and perform the dual direction testing to gather evidence for the existence and completeness assertions. This involved the performance of substantive procedures the nature, timing and extent of which responded appropriately to the assessed risk of misstatement at the assertions level to achieve a level of detection risk that will result in an acceptable level of audit risk relating to assertions within financial statements.Evaluating and concluding The final stag e of auditing process involves evaluating and drawing conclusions on the fair presentation of the financial information and the drafting of the audit report. During this stage the auditor considers the sufficiency of the evidence gathered in support of financial statement assertions. Assertions are the representations of management that are represented in financial statements, for, example, that fixed assets reflected in financial statements exist and are owned by the entity and are fairly valued.ISA 500R: identifies assertions under three categories namely: assertions about classes of transactions and events for the period under audit, assertions about account balances at the period end and assertions about presentation and disclosure. The auditor decided on the fair presentation of assertions and evaluated the differences between amounts included in the financial information and amounts supported by audit evidence.The audit differences represent uncorrected material misstatements in the financial statements. The auditor evaluated the effect of uncorrected material misstatements on the audit and the effect of uncorrected misstatements on the financial statements and tested whether the financial statements as a whole are free of material misstatement. The auditor evaluated the effect of such misstatements on audit opinion. For this purpose, the auditor established a final estimate of materiality.After consideration of all evidence, the auditor concluded that financial statements were not significantly materially misstated and management was not requested to make appropriate adjustments. The completion stage of the audit is the final stage during which the engagement team and partner responsible for the audit perform finishing procedures, evaluate the sufficiency and appropriateness of audit evidence gathered during the audit and findings in respect of significant risks identified, including fraud risk, in order to form the audit opinion on financial statements .During completion procedures, the auditor reviewed the financial statements on an overall basis performing a final analytical review on period end financial information. The reading of supplementary and other relevant information and resolution of the impact of any significant matters arising were considered. Update inquiries on specific aspects for example, fraud, laws, regulations and evaluation of the results of audit procedures for all significant findings. Written representations from management acknowledging its esponsibility for the design and implementation of internal controls to prevent and detect error were obtained. Reporting The last stage of the audit is finalization. This is the creation of a report to management that summarizes all the procedures used to conduct the audit, the result of the various processes, and supporting documentation. Gray (2008) states that â€Å"at this stage the auditor summarizes evidence on systems and other aspects seen to be of interest to management and sends a formal report of comments and recommendations†.After completion of fieldwork and analysis the auditor presented the first draft of findings and recommendations to the client during the exit meeting. Paragraphs 27, 32, and 35b of ISA 700 indicate that the description in the auditor’s report can refer either to the preparation and fair presentation of the financial statements or the preparation of financial statements that give a true and fair view.True in the sense that the auditor’s information given was factual and conforms to reality and not false, in addition the information conforms to the required standards and law and that the accounts of Maryward Primary School had been correctly extracted from the books and records. Fair in the sense that information given is free from discrimination and bias and in compliance with the expected standards and rules and that the accounts of the client reflect the substance of the business’s underlying transactions.

Machiavelli And Castiglione Essay - 937 Words

The humanist movement brought about the inspiration of both Niccolà ² Machiavelli and Baldassare Castiglione during the Italian Renaissance of the fifteenth century. Machiavelli and Castiglione shared their beliefs about society in their published writings. The most notorious of Machiavelli’s works was The Prince, a take on the political structure and successes of western civilization. Castiglione’s most known publication, The Courtier, was heavily influenced by the works of Plato and Cicero and contributed heavy sections of dialogue. The writings of these two writers was truly visionary for the time and expressed the various opinions on how a specific faction of people should behave during the time. Machiavelli himself was a believer that†¦show more content†¦Putin enjoys going against the grain and fits Machiavelli’s words as someone who â€Å"must by as sly as the fox and as brutal as a lion.† Putin is never afraid to strike down groups with f orce, but his reputation in Syria is one of vicious swiftness. What makes Putin even more of a Machiavelli Leader is his ability to fly under the international radar, usually including the United Nations, with his motives. Another quality that Putin possesses is his manner of striving to be feared rather than revered by his people. For example, in his time in office, Vladimir Putin has struck fear into the hearts of countless Russians; with the ban of homosexuality. Not only is Putin feared by his people but he also has approval ratings of nearly eighty percent in the most recent years. This fits Machiavelli’s words in The Prince, â€Å"the wise prince makes himself feared in such a way that, if he does not gain love, he escapes hatred.† This in totality, makes Putin the ideal Machiavelli Leader because of his ability to properly blend fear and the ability to not be hated. While Machiavelli’s work focuses on the ideal qualities of a leader, Castiglione’s most important work, The Courtier, highlights his ideal version of a Renaissance woman. Castiglione describes a woman who is elegant, educated, and pleasing. With this he believes a women of the court should be of modestShow MoreRelatedMachiavelli vs. Castiglione Essay1533 Words   |  7 PagesIdeas on the same topic always seem to differ from person to person. This holds true to the ideas of Machiavelli and Castiglione. The Prince, written by Machiavelli, and The Courtier, written by Castiglione, are both somewhat how-to guides for nobility, royalty, and princes. However, there are many distinct differences among the ideas of Castiglione and Machiavelli. Castigliones philosophy leads down the path of a well-rounded person; a more peaceful manner. Machiavellis philosophy is more straightforwardRead More Don Quixote Essay about created reality529 Words   |  3 Pages Othello Essay The novel Don Quixote, by Miguel Cervantes, is an exploration into the idea of created reality. Cervantes, through the character of Don Quixote, illustrates to readers how we as human beings often make reality to be whatever we want it to be. nbsp;nbsp;nbsp;nbsp;nbsp;Don Quixote is a perfect example of â€Å"created reality.† The character Don Quixote is real, and he lives in a real world, but everything that he sees is exaggerated in his mind. It all begins with his name. Don QuixoteRead MoreHumanism: Renaissance and Merchant Class1743 Words   |  7 PagesEssay on Humanism The Renaissance is the label we put upon the emergence of a new perspective and set of ideals in Europe. This does not mean that it was sudden, neat and clean. It was gradual, inconsistent, and variable from place to place. The Renaissance had its origins in Italy because a powerful merchant class arose in its cities that replaced the landed aristocracy and clergy as the leaders of society. This new class, along with many aristocrats and clergy, embraced humanistRead More Humanism Essay example1241 Words   |  5 Pagesof the time were rhetoricians.   They held discussions in the same style used in the ancient Platonian academy.   They also sought more effective and eloquent methods of communication, both oral and written. Giovanni Pico della Mirandola wrote an essay entitled Oration on the Dignity of Man, in which he said that the reason for mans dignity is that he was created in Gods image.   He said that mans place in the universe is between the beasts and the angels, but because of his divine image, he canRead MoreEssay about Renaissance Figures2969 Words   |  12 Pagesto stop preaching, Savonarola was finally executed as a false prophet. ? Baldassare Castiglione, who lived from 1478--1529, was an Italian author and statesman. His Book of the Courtier (1528), a treatise on etiquette, social problems, and intellectual accomplishments, contributed to a Renaissance ideal of aristocracy embodied in the life of Sir Philip Sidney. The son of a noble family, Castiglione was educated at the humanist school of Giorgio Merula and Demetrius Chalcondyles, and