
Indicate the definition of the word ‘corruption’ as provided in the dictionary, and explain whether it is appropriate to apply the word ‘corrupt’ to the actions of Person AA.

Explanation of Solution
Definition of ‘corruption’ as provided in the dictionary: As per the dictionary, the word corrupt is defined as ‘having or showing a willingness to act dishonestly in return for money or personal gain’.
In the given case, the word corrupt directly relates to the shredding or destruction of documents by Person DD, prior to any formal investigation. The conversations between Person NT, the legal counsel of Person AA and the attorneys of Person AA indicate that Person NT believed that she was sure of an investigation and Person AA required to take some protective actions about document retention policy. This text does not mean that Person NT persuaded Person AA to destruct the documents, but it is the attorney’s responsibility to provide advice and prevent the devastating consequences to the clients. Moreover, it is a normal audit practice to shred the unnecessary documents after the completion of
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Chapter C1 Solutions
Auditing & Assurance Services (Auditing and Assurance Services)
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