Audit Working Papers

Audit Working Papers Presented By: Kanza Masood Presented To: Miss Iram Butt Semester: Semester 6 Date: 18th Feb’13 Course: Audit Internal Control ————————————————- Audit working papers Audit working papers  are the documents which record all  audit evidence  obtained during  financial statements  auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.They show the audit was: * Properly planned; * Carried out; * There was adequate supervision; * That the appropriate review was undertaken; & finally and most importantly; * That the evidence is sufficient and appropriate to support the audit opinion. Audit working papers are the  property  of the  aud itor. In order to keep  professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in  ISA 230 Documentation  and required by  law, the examples are  court order, for  public interest  and so on.The forms of documentation may be  flowchart,  manual,  narrative note,  checklist  or  questionnaire. ————————————————- Proper features of working papers * Reviewed by auditors with supervisors noted. * Signed, dated and approved by relevant level of audit staff with sufficient cross reference. * With evidence of effective audit planning, work done, sufficient and quality evidence. * Outstanding matters are cleared in due course. There are a number of companies who offer electronic working paper tools for accountants.The leading providers include: Wolters Kluwer, CaseWare, Thomson, Dat a Prime Solutions, WorkPapers. Pro and Saltlake Infosolutions. Their products are TeamMate, CaseWare Working Papers, Engagement CS, Draftworx, WorkPapers and APEX Audit System respectively. Audit Working Paper Format 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. 2.Work papers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers. The backup copies should not be stored with the original copies. ————————————————- Purpose of working papers Working papers are the evidence of work done by the auditor, he should prepare working papers in order to provi de evidence that audit was properly performed according to ISA standards. Working papers support auditor, in-case he is being sued in court by the client, for negligence of audit work. ———————————————— Importance of working papers 1. Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and evaluation and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized. 2. To a major extent, every auditor is judged by his skill and ability in preparing working papers.When working papers are prepared in good form with proper attention to layout, design, and legibility, with complete headings, explanations of sources, and verification of work performed, they create a feeling of confid ence in the ability of the staff member. Working papers should always convey an impression of system and order and conscientious attention to detail, coupled with a clear distinction between the important and the trivial. 3. Another test of good working papers occurs when it is necessary for one staff member to leave a partially completed assignment and turn it over to another staff member.If the latter can proceed without confusion then the working papers have stood the critical test of being able to stand on their own. 4. Every auditor will be expected to continuously strive for the highest standards of excellence in the preparation of working papers. ————————————————- Purposes served by Auditing working papers 1. Audit working papers serve four major purposes: A. They constitute a permanent record of the objectives and scope of the audit, as well as the work performed d uring the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings, conclusions, opinions, and comments. C. They contain the basic material from which the audit report is prepared. D. They reflect the quality and reliability of the work performed by the auditor and substantiate and explain in detail the opinions and findings presented to University management. 2. Working papers have a number of additional uses both during and after the audit. These are to control audit progress by showing the auditor what audit procedures have been completed and what audit procedures have not been completed.Working papers also provide: A. A basis for study of patterns and trends. B. Aid in the internal audit staff's professional development. C. Detailed supporting material for use in discussion with operating personnel. D. A source of evidence in litigation and in administrative actions. E. A basis for supervisory review and evaluation of audit performance. F. A permanent record for use in planning and carrying out future audits. G. Demonstrate that auditors have complied with the Standards for the Professional Practice of Internal Auditors. ————————————————-Planning and Preparing Auditing working papers ————————————————- 1. The preparation of audit working papers must be planned so that they will substantively fulfill the purposes mentioned in Section 1003. An audit program provides much help in the planning of working papers. The program reflects the objectives of the audit and the nature of the information required. Thus, many of the areas of inquiry are identified as well as the general types of working papers that will be needed to record the work performed in those areas.H owever, methods of operations are never precisely the same in two â€Å"like† organizational elements, nor are the circumstances under which the operations are carried out identical. For this reason, audits of similar organizations and activities should not be performed exactly alike nor should stereotyped working papers be prepared. ————————————————- 2. Each section of the working papers must be planned to satisfy some requirement of the audit program. When the audit is completed, the working papers should contain data needed to fulfill all of the objectives of the audit.Adequate planning of working papers requires the auditor to: ————————————————- A. Determine the nature and extent of the information that will be needed to comply with the audit objective s and to plan the format and preparation of working papers that will be needed to record this information. ————————————————- B. Index and file all work papers according to Audit Workpaper Checklist. ————————————————- C. Devise legends (symbols) and a method of cross-referencing.Where applicable, the standard tickmarks developed by Audit and Management Services should be used. ————————————————- 3. Thought should be given in preparation of working papers to their potential use as exhibits in an audit report. ————————————————- ——â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- ————————————————- Principles and Methods of Documentation ————————————————- 1. Working papers are the basis on which the entire audit rests.Since these papers are, in fact, the documentation of the audit, thoroughness in their preparation is essential. ————————————————- 2. Describing the Work Performed. By fully describing the work you have performed in your working papers, you are able to render a complete accounting of the scope and depth of your coverage. Each working paper should identify the following: ————†”———————————- A. Scope. Your conclusions usually result from selective tests.By clearly showing the scope of the work performed, you are able to support your conclusions and where probability sampling is used, support the projection of conclusions drawn from selective tests to the entire subject area under audit. In the examination of documents, the scope must identify the size of the sample, the universe from which the sample is drawn, the method of selection, and the basis for these decisions. When sampling methods are used, the sampling plan must be carefully explained. ————————————————- ————————————————-Working Paper Format of Auditing Working Papers ——— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. ————————————————- 2. Workpapers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers.The backup copies should not be stored with the original copies. ————————————————- ———————————————â€⠀- Contents of Auditing working papers CONTRACT LETTER: The working papers contain the contract letter. This letter gives right to a person to a start work of audit. It states the terms and conditional of appointment of an auditor. The nature and amount of work is recorded. This letter becomes a part of audit working papers. 2. AUDIT PROGRAMME: An audit programme is a detailed plane of action to be used for audit. It is a time table of staff duties.The books to be examined are stated in audit programme. Every audit work requires programme and then master audit programme is prepared to cover all activities. 3. AUDIT NOTE BOOK: The audit notebook is a part of audit working papers. It may be bound book or loose-leaf card form. It contains useful information about the business enterprise. When audit report is drafted this book provides data for such report. The weak points like missing vouchers, queries not settle are stated in it 4. COPIES OF DOCUMENTS: The copies of various documents are included in audit working papers.The partnership deed, article of association, memorandum of association, trust deed, lease contract and similar other papers are collected from the management. These papers are useful to determine the performance of business work. 5. COPIES OF CRRESPONDENCE: The copies of correspondence become part of audit working papers. The auditor can write letter to other parties. The replies can be received from debtors and creditors. The audit staff must keep the exchange of letter between auditor and other people 6. SCHEDULE OF DEBTORS: The client provides the schedule of debtors.This list is compared with the books of accounts. The auditors can confirm the balance from various debtors. He collects facts and figures by writing letters to the customers 7. STOCK CERTIFICATE:   The stock certificate is received from the management. The auditor can watch the stock taking process. When the stock is lying in public warehouse, the certificate of warehouse kee per is accepted for audit 8. COPIES OF PREVIOUS AUDIT: The auditor can collect copies of previous audit reports. These papers become part of audit working papers. The auditor can note the weakness stated in the old report.He can examine that same points are not repeated in the books under review. 9. RESOLUTION COPIES: Auditor collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions made by the directors and shareholders are implemented in preparing of books of accounts. The auditor can determine whether such decisions are implemented. 10. DEPRECIATION: The audit working papers contains the particulars of depreciation. The rate of depreciation can be applied through out the life of an asset.The reasonable amount of depreciation can be charged every year. The auditor can determine the exact amount of depreciation. 11. INVESTMENTS: The management can buy and sell shares and debentures of different companies. Th e investment can be exchanged through brokers. The register of investments shall the purpose to collect various particulars relating to investments 12. MANAGEMENT CERTIFICATES: The management may provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates may relate to inventory valuation and similar other matters.The auditor can rely these certificates in preparing audit report. 13. DETAIL OF QUESTIONS: The auditor can ask the number of questions to the management. The details of question asked are recorded in the audit working papers. The questions not properly answered are included in the audit report. The queries settled may be dropped from the papers. 14. OTHER PAPERS: The audit working papers may contain other papers. The auditor can collect information from experts like stock values, engineers, advocates and other consultants. These papers furnish valuable facts and figures about the financial information. ——†”————————————— Ownership and Custody of Auditing working papers Working papers are the property of the auditor, and some states have statutes that designate the auditor as the owner of the working papers. The auditor's rights of ownership, however, are subject to ethical limitations relating to the confidential relationship with clients. Certain of the auditor's working papers may sometimes serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a substitute for, the client's accounting records.The auditor should adopt reasonable procedures for safe custody of his working papers and should retain them for a period sufficient to meet the needs of his practice and to satisfy any pertinent legal requirements of records retention. —————————————†”——- Confidential Nature of Auditing working papers 1. Information obtained through audits should be treated as confidential not only as to outsiders but also as to employees of the entity audited who would not otherwise have access to the information.Further, the working papers include information concerning the scope of the examination and the extent of selective tests made, and this information should not be available to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the possibility of their being examined by unauthorized persons. 2. Client or outside agency request to review Audit and Management Services work papers must be approved by an appropriate official.

How Mass Media Affects Adolescents

We’ve all heard the expression, â€Å"Well if your friends jumped off a bridge, would you jump, too? † from our parents, or other adult figure-type person. In today’s society, adolescents seem to be taking this phrase to a new level. As the media continues to abuse the popularity of the too-thin actors and actresses, exploit famous persons’ suicides, and portray ‘problems’ in general as being ‘cool’ with TV shows focused on rehab circles featuring those popular people our culture knows and loves, more and more young people are finding reasons to copycat these problematic ‘role models’, resulting in a crisis within the youth. The depression, low self esteem, eating disorder, and suicide rate disaster within the youth can all be traced back to the media, which tends to glamorize such problems, so that they appeal to adolescents as being the next ‘in’ thing. Suicide is a tremendous issue that is heavily influenced by the media. Yourannual List of Ins and Outs, an article which periodically lists tends and fads, listed one year suicide as an â€Å"in†. â€Å"The ‘In’ Way to Look for Help†, 1) Most emotionally secure people would understand that the listing of suicide as an â€Å"in† was a joke and not take it seriously – but mental health practitioners like David Shaffer of Columbia University of Physicians and Surgeons, have done research to prove that the â€Å"adolescent suicide rate may rise when the media glamorize suicide†. (â€Å"The ‘In’ Way to Look for Help†, 1) Suicide is a serious issue, and although this was meant as a joke, there are some children who actually take things like the previously mentioned article literally. Although such people/youth may be emotionally unstable already, this bit of â€Å"pressure† from society adds to the imbalance. The media has also taken advantage of the celebrities who have killed themselves, making them seem â€Å"chic†, or â€Å"cool†. Exploitation of such events gives some less stable individuals the impression that these sort of actions are socially acceptable, and that if they feel the need to â€Å"escape†, they may commence with taking their lives while seeming â€Å"hip† at the same time. In a study done at the University of Auckland in New Zealand, a study was done to find what the youth believed the leading cause of suicide to be was. The â€Å"most frequently cited cause was pressure to conform and/or perform†¦as a consequence of peer pressure†. (Edna Heled, 1) Later, when the subjects were asked to specify the degree of their agreement with 29 possible reasons, two of the most agreed upon items were hearing a lot about suicide in the media, and believing that suicide is acceptable or cool. Edna Heled, 3) When asked for possible solutions to reduce the rate of suicide, there were no suggestions to lessening the coverage of suicide in the media. The adolescent view on body image has become a tricky subject. Television, magazines, and the general media have set a standard for both male and females that is difficult for most to achieve. It is now popular for girls to be scary-skinny, and â€Å"straight as a board†. In a study by Hargreaves and Tiggermann, it was found that watching appearance-related commercials â€Å"heightened appearance schema activation in early adolescent girls†. In another unnamed experiment covered by Meghan Sinton and Leann Birch, it was found that some girls – although not a large percentage of them – were found to be very affected by the commercials. In the same experiment, it was discovered that mass media was especially influential with girls who were already body self-conscious.

Cloud and Clouds Reference

Republic of the Philippines Department of Education Region III Division of Bulacan District of Plaridel Sto Nino Elementary School Sto Nino, Plaridel, Bulacan A DETAILED LESSON PLAN IN SCIENCE AND HEALTH IV I. Objectives A. Name the different types of clouds. B. Describe each type of clouds according to appearance. C. State some ways in preparing for a bad weather. II. Subject Matter â€Å"Types of Clouds† Reference: Science and health IV by Jessie Villegas p. 187 Materials: puzzle, pictures Vocabulary: Clouds, Cirrus, Stratus, Cumulus, and NimbusScience Concept: The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds, and nimbus clouds. Science Processes: Observing, Inferring, Comparing, Communicating Infusion of Values: As students we need to prepared umbrellas and rain coats to get ready for the bad weather. III. Procedure Teacher’s ActivityPupils Activity A. Preparatory Activity 1. Daily Routine Prayer Greetings Checking of attendance 2. Revi ew Yesterday we talked about weather Yes, Ma’am and it’s elements, right? Ok, Now what is weather? Weather refers to the condition of the atmosphere at a particular time and lace. Very Good! Ok, let’s give him a Very Good Clap! (Pupils doing the Very Good clap) 3. Motivation Class I will teach you a song entitled â€Å"Did you ever see a cloud† I want you all to sing, but I will sing first and you will go next! Ok! â€Å"DID YOU EVER SEE A CLOUD† Did you ever see a cloud A cloud a cloud Did you ever see a cloud That looked like a bear A big one, a little one A lazy one, a funny Did you ever see a cloud That looked like a bear? Did you ever see a cloud A cloud a cloud Did you ever see a cloud That looked like a plane A big one, a little one A fast one, a slow oneDid you ever see a cloud That looked like a plane? OK class, it’s your turn now. Sing! (students are singing) VERY GOOD! You all sang great! What is the title of the song? The title o f the song is â€Å"Did you ever see a cloud? † Very Good! What is the song all about? It’s all about clouds. Yes! Correct it’s all about clouds. Have you seen a clouds that looked like a bear? No, ma’am but I’ve seen a clouds that looked like a cotton candy. B. Activity Proper Now I will divide you in four groups, I have here a puzzle and I want you to solve these. Each group will have a leader and after olving the puzzle the leader will stand in front to explain the image that they get. Ok let’s start! (the teacher is giving them the puzzle)(The students are doing the activity) Finished! Let’s start with group one. OH, it’s cirrus clouds image, what can you say about this picture? (The leader is explaining her/his observation about the picture) Very Good! Next group You got stratus clouds image Explain. (The leader is explaining her/his observation about the picture) Very Good! Third group with cumulus clouds Image. (The lead er is explaining her/his observation about the picture) Very Good!The last one, ok what can you say about nimbus clouds? (The leader is explaining her/his observation about the picture) Very Good! You observed very well C. Concept Formation Based on our activity, what do you think will be our lesson for today? It’s all about clouds. Clouds are recognized and named for their shapes. Meaning, clouds get their names according to their shapes. The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds, and nimbus clouds. Ok let’s start with Cirrus clouds, (The teacher will show a picture of cirrus clouds) How will you describe cirrus clouds?Cirrus clouds are thin and feather-like. Yes it is, as you can see in the picture the lower part of the clouds looks like a feathers of a bird. Cirrus clouds are the highest of all clouds. And Cirrus means â€Å"curl of hair†. Observe clearly the lower part of the clouds looks like curly hairs. What clouds is said to be the highest of all clouds? Cirrus clouds are the highest of all clouds. Cirrus clouds are thin and feather-like. What is the meaning of cirrus? Cirrus means â€Å"curl of hair† Very Good! Next is Stratus clouds. (The teacher will show a picture of stratus clouds) How will you describe stratus clouds?Stratus clouds are flat layers. Very Good! Stratus means â€Å"sheetlike†. As you can observe, these clouds looks like pieces of papers floating in the air. Stratus clouds are flat layers often seen close to the horizon in the early hours of the day. They frequently appear several hours before a steady rain. What is the meaning of stratus? Stratus means â€Å"sheetlike† Next is Cumulus clouds (The teacher will show a picture of cumulus clouds) Look at the picture, how will you describe cumulus clouds? Cumulus clouds are thick and mountain-like. Cumulus clouds are often seen on a hot summer ay as a fluffy balls of cotton in the sky. Have you seen these clo uds during your summer vacation? Yes ma’am Cumulus means â€Å"pile† or â€Å"heap†. As you can see a large number of clouds lying on top of one another, that’s why it is called cumulus. Cumulus clouds are thick and mountain-like. What is the meaning of cumulus? Cumulus means â€Å"pile† or â€Å"heap†. Last is Nimbus clouds. (The teacher will show a picture of stratus clouds) How will you describe nimbus clouds? Nimbus clouds are dull gray in color. Nimbus means â€Å"rain† Nimbus clouds are dull gray in color. They often extend unbroken over a wide area.They are the rain clouds. What is the meaning of nimbus? Nimbus means â€Å"rain† D. Generalization What ere the different types of clouds? The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds and nimbus clouds. Cirrus clouds are thin and feather-like. Stratus clouds are flat layers often seen close to the horizon in the early hours of the day. Cumul us clouds are thick and mountain- like. Nimbus clouds are dull gray in color. E. Application (I will divide you class in four groups, each group will be given a jumbled letters to solve. When done he leaders will put the answers on the space provided in front) Arrange the jumbled letters to get the answer. (The students are doing the activity) 1. SURATTS DSCLUO are flat layers often seen close to the horizon in the early hours of the day. 2. BUSNMI DSOULC ARE DULL GRAY IN COLOR. They often extend unbroken over a wide area. 3. SLUMUUC OULDSC are thick and mountain-like. They often seen on a hot summer day as fluffy balls of cotton in the sky. 4. SCIURR DCSOUL are thin and feather-like. They are the highest of all clouds. F. Infusion of Values As a student what things are going to prepare when ou noticed that the clouds are turning dark? As students we need to prepare umbrellas and rain coatsfor the bad weather. IV. Evaluation Write TRUE if the statement is correct and FALSE if the st atement is not correct. 1. Clouds are recognized and named for their shapes. 2. Nimbus clouds are dull gray in color. 3. Stratus means â€Å"pile† or â€Å"heap† 4. Cumulus clouds are thin and feather-like. 5. Nimbus means â€Å"rain† V. Assignment 1. How are clouds formed? 2. What is cloud cover? | Prepared by: MARIEL A. MIGUEL BEED IV-B LU ANN L. RAMOS Cooperating Teacher ESMERALDO M. TRINIDAD JR. Coordinating Principal

Argument Essay Example | Topics and Well Written Essays - 500 words - 13

Argument - Essay Example In my opinion, higher education is never a right, but a privilege for every interested citizen to utilize. It is an opening advanced to the citizens to make use of at their will. Remember it is never unavoidable. To say that higher education is a right is to assert that everyone, even those who have no interest in it whatever must have it. It also means that the government must provide it to all citizens at no cost. It is worthy to note, that the government must cater for all the advanced schooling costs. The government does not do that in the actual sense. In the community system, disabled students have a right to access proper education. Students with low incomes also have the right to get cheaper or free lunches in schools. It is impossible to compare higher schooling to the right of disabled students to access a proper education the community. You cannot, in a similar way compare higher education for citizens with low-income students receiving cheaper or free or lunch in schools. Education is indeed something of merit, and it is essential for progress in the society. It is because an educated people are required to maintain a proper democracy. This does not qualify education to be a right. A right is usually sponsored fully and defended by the government as it is meant for the interest of a special group of people. It is worth noting that the right to public education was endorsed and is supported by legislation. It is given freely to all citizens. Nevertheless, students are not forced to take this path. They may opt for other ways. Some may go to private schools that are not usually government sponsored. The reason people need college education is to have them competent enough to meet the standards and demands of the job/ employment market. It is obvious that a more learned person has more skills and competence to execute workplace duties upon training. Most employers prefer those with higher learning because they

Toyota Essay Example | Topics and Well Written Essays - 250 words

Toyota - Essay Example To be specific about the operational aspects of Toyota, major focus areas involve its ‘supply chain management’: outsourcing to externalize its direct costs and lowering down the market risks to least. Effectively established Just-in-time (JIT) set-up to minimize inventory costs and reducing wastes, further, keeping a look at the suppliers’ channel to avoid any risks and errors. Adding to this, Toyota preferred delegating its tasks singly to the concerned specialist workers rather than giving multiple tasks to single worker. This helped in reducing errors as each task was handled by its specialist. Toyota constantly kept on identifying its errors and designing the related handling processes. Reducing process timing and increase in inventory turnover through kanban was also well-practiced by Toyota. Toyota ensures safety, environmental concern, quality performance of products and other essential attractions on affordable prices, by collecting the needs and expectat ions directly from the customers. Hence, the primary contact with the users bring the ‘customer involvement policy’ of Toyota which entitles ‘Customer First’ as its focus-line of working, clarifying that it leads to ‘Quality’ which is a distinguishing characteristic of Toyota products.

The Effects of Teacher Morale on Student Learning and Performance Research Paper

The Effects of Teacher Morale on Student Learning and Performance - Research Paper Example There are many reasons that can direct effects on morale of the teacher. For example, if the school management does not involve teachers in their decision making process, increased duties, limited assistance and the low salaries paid to highly educated teachers (Houchard, 2005). Moreover, the public criticism and ignorance by the students due to the parents support may also affect the morale of a teacher directly. Due to that, many of the teachers left this profession and even I am seriously considering leaving this profession due to the low morale. On the other hand, I have to complete the session with my students at school. While, I could easily provide meaningful learning to my students, but the low morale is affecting willingness, because of the school administration. In the studies by one source, morale is defined as it is the feeling of a worker that is based on the job and feeling about the job (Rowland, 2008). That feeling can be a mental attitude and emotional attitude. Likewise, teachers’ morale is also based on their feeling about their jobs and duties, which are most important to build the future of a student (Whitaker, Whitaker, & Lumpa, 2013). Since, I am a victim of low morale in the teaching career therefore, this action report aimed to seek out the empirical evidence on the relationship between teacher’s morale and its effects on the student’s performance, learning and achievements. During the past 15 years and so, the teacher’s education research helped in significant strides while studying the relationship between teacher’s morale, practices, beliefs impacts and student’s achievements. The significance of the teacher’s morale can be established through the performance and learning of the students; the benefits can easily figure out by the achievement levels of students. In the literature, there are many research studies conducted by many scholars of educational

World View Essay Example | Topics and Well Written Essays - 1000 words

World View - Essay Example Culture is quite a flexible and fragile phenomenon, a feature which gives it extensive dynamism. Therefore, it changes easily and can be easily lost because it only exists in the minds of people. Culture determines many aspects of the lives of people. It has a strong influence on government, formal language, architecture, and a host of other products of human creativity (O’Neil, 1 – 4). Human culture occurs in three levels. The first one is the collection of cultural traditions that are unique to a society. An example of this is Japanese culture. The second level of culture is a subculture. In societies composed of groups of people who have come from a number of different parts of the world, individuals usually retain their culture, which distinguishes them from the rest of society. The third level of culture is cultural universals, which consists of behavioral patterns that people learn and collectively share all over the world. Examples of cultural traits characterist ic of cultural universals are; the use of gender and age to classify individuals within the society, and the division of labor on a gender basis (O’Neil, 4 – 7). Mythology Mythology is a body of myths possessed by a particular society. A myth is a narrative of a sacred nature that provides an explanation as to why the humankind or the world transformed to become as it is now. Myths usually contain supernatural characters and religious leaders of the society usually endorse them. Myths are part of the culture of a society and, therefore, play a decisive role in shaping that society’s behavioral patterns. This is especially because they substantially influence a society’s religious beliefs.