The public relies on auditors to make critical professional judgments in an objective, professionally skeptical manner. Participants in capital markets who are making investment decisions place trust and confidence in the judgments made by auditors during audits of public company financial statements.
Several scientists have done research that abortion opponents say shows that fetuses can feel pain at 20 weeks after conception. One of those scientists said he believed fetuses could likely feel pain then, but he added that he believed the few abortions performed then could be done in ways to avoid pain.
At 19 weeks, the top of the uterus (the uterine fundus) is just below the level of the belly button. So most fetal movement (kicks, etc.) is felt in the lower part of the belly. As both the uterus and fetus grow, a fetus' movements can be felt all over the belly, including the upper part of the abdomen. So it is completely normal to feel fetal kicks in the lower part of your abdomen prior to 20 weeks.