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ASA 5023Audit Evidence - Specific Considerations for Litigation and Claims states

question 23

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ASA 502.3.Audit Evidence - Specific Considerations for Litigation and Claims states that the auditor shall obtain sufficient appropriate audit evidence regarding:

Learn about the protections against scientific fraud, including replication and careful documentation.
Recognize the impact of ethical research practices on participants' safety and psychological welfare.
Understand the critique of animal research from animal rights groups and the ethical justification for such research.
Define the concept of plagiarism and differentiate between its various types.

Definitions:

Zimmermann Telegram

A secret diplomatic communication sent by Germany in 1917 proposing a military alliance with Mexico if the U.S. entered World War I against Germany, influencing the U.S. decision to declare war.

Military Aid

Support provided by one country to another in the form of defense equipment, training, or other resources intended for military purposes.

Germany

A country in Central Europe, known for its history, culture, and economic prowess, as well as for playing a major role in both World Wars and the Cold War.

Pacifist Sentiment

The belief in or inclination towards avoiding war or violence as means of settling disputes, favoring peaceful resolutions and negotiations.

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