Well, to start off, I thought it was pretty good. It was certainly raunchy, but it was still good. It was nowhere near the likes of movies that claim they are "fun and raunchy" comedies like The Hangover, however (or at least to my knowledge. I've never watched The Hangover due to the fact of just how idiotic it looks). Language is probably the worst part. McCarthy's lines are chock full of language, to the point where she can barely finish a sentence without using the word f**k, or a variation of it. In terms of sexual content, there was nothing besides strong references, and one scene in which Sandra Bullock tries to be... sexy, I suppose... to get to something a bad guy has (which she happens to be very bad at, to a hilarious degree). Also, while a character is watching T.V., a show called The Doctors is on and they are showing a procedure that involves the private regions of a female (the procedure is shown for a split second, but only on a computer generated body that does not look realistic). Also, in terms of violence, I'll try not to spoil too much, but in one scene a man is choking and Bullock attempts to cut his throat open to put a straw in it so that he can get oxygen, which isn't very succesful, resulting in blood spilling everywhere. Quite cringe-inducing. Also, a knife is stuck into someone's thigh, a man is shot at close range and you can see the blood splatter on the wall, not to mention grisly dismemberment pictures in a police case as well as other things involving dismemberment and shooting. It should be noted, however, that the majority of this violence is for comedic effect, as is everything else. Also, drugs are a key part of the main case in the movies and they are found in a minor case earlier on. So, overall, pretty inappropriate movie, but it does sound worse than it actually is.
P.S. Also, there are prostitutes in the movie, but nothing ever actually happens, they are just shown talking to a man in a car (who is busted by McCarthy) and it is hinted that a suspect is a prostitute in the main case in the movie.