The Auditor's Responsibility with Regard to Illegal Acts Is Greatest

question 26

Multiple Choice

The auditor's responsibility with regard to illegal acts is greatest when:

• A) The illegal acts have an indirect and material effect on financial statement amounts
• B) The illegal acts have a direct and material effect on financial statement amounts
• C) The illegal acts have a direct and immaterial effect on financial statement amounts
• D) Illegal acts exist regardless of the effects on the financial statements

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Definitions:

Cunnilingus

Oral sex performed on a female's genitalia.

Undetectable Virus

Refers to the point when the level of a virus in the body is so low that it cannot be detected by standard tests, often used in the context of HIV.

Injecting Drugs

The act of administering drugs directly into the body's bloodstream through a needle and syringe.

Sharing Sex Toys

The act of using the same sexual aids with multiple partners, which may increase the risk of transmitting infections if not sanitized properly.