Read why Borat is not appropriate entertainment for Christians. The movie is so raunchy that the review is not recommended for children.
It is my opinion that Christians should never see and support such filth. Borat mocks “Mr. Jesus”; his townfolk are shown poking a pitchfork into an elderly man hanging on a cross, but at least they no longer pretend to chase jews through the streets; men wrestle in the nude with black digital boxes covering their privates; there is a lot of profanity; Borat hates jews and ask the gun shop dealer which gun would best defend against a jew. There is plenty more in this movie to violate your conscience.