Substance Over Form - Ernst & Young

Substance Over Form - Ernst & Young
Transactions that are reflected actual occurrence based on the righteous transactions. 

1 Corinthians 5: 12 Expel in the immoral brother
What business is it of mine to judge outside the church ? Are you not to judge those inside ? God will judge those outside. Expel the wicked man from among you.

Church is a holy place - inside - obedient 
Church is a holy place - outside - follow the rules of obedient

Matthew 5: 13   Salt and Lights 
You are the salt of the earth, but if the salt loses its saltiness, how can it be made salty again ? It is no longer good and for anythings , except to be thrown out and trampled , 侵犯,无视（尊严）  men. 

Salt is a kind of mineral in the earth to provide nutrient to the earth, of you lost the saltiness, then all those flora and fauna would died. Therefore, we should evaluate the business entity based on goodwill of business. It has no commercial value, but it easily to be bullied if this goodwill business is simply managed and being trampled or suffered for inferiority .- Eg. Ernst & YOUNG

You are the light of the world - (the most productive income generator to the world of economic world. )

A city on a hill cannot be hidden, Neither do people light lamp and put it under a bowl. instead they put it on its stand , and gives light to everyone in the house. In the same way, let your light shine before men, they they may your good deeds and praise the father in heaven. 

It was considered as monopoly business where he was holding a lot business through out the world, by lighting the lamp under a bowl in order to burn the life in the world.