With Respect to Illegal Acts, an Auditor Should

question 36

Multiple Choice

With respect to illegal acts, an auditor should

• A) Design procedures to find illegal acts.
• B) Alert appropriate law enforcement officials regarding any material illegal acts found while conducting the audit.
• C) Report any illegal acts discovered during the audit.
• D) Not be responsible to discover illegal acts.

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Definitions:

Demographic Transition

A model describing the shift from high birth and death rates to low birth and death rates as a country develops from a pre-industrial to an industrialized economic system.

Fertility Rates

The average number of children born to a woman over her lifetime within a population.

Continuous Childbirth

The phenomenon of having multiple childbirths in close succession without extended periods between pregnancies.

Forced Abortions

Abortions that are carried out without the consent of the pregnant individual, often under coercion or as a matter of policy.