[Solved] It is important that the audit team tests the relationship of a client with other entities in order to determine whether a variable interest entity exists that must be consolidated. Ethical Decision: A choice made based on moral principles and values, considering the rightness and wrongness of the options and their outcomes. Whistle Blowing: The act of exposing unethical or illegal activities within an organization to people or entities that can take action. Child Pornography: The illegal creation, distribution, and possession of explicit images or videos of minors. Emotional Intelligence: The ability to recognize, understand, manage, and reason with one's own emotions and the emotions of others.