... by clicking the links in Appendix A. Editor's note: Accepted by Lori Holder-Webb. January 2015 December 2015 2017 professional skepticism analytical procedures auditing standards auditor liability Deloitte fraud detection Diamond Foods Auditors must approach...

... balance of limiting auditor liability, adhering to client confidentiality requirements, and simultaneously serving the public interest. The case study is appropriate for both undergraduate and graduate auditing courses. We thank Lori Holder-Webb (editor), an anonymous associate editor, and two...

... scandal. The commentary potentially enhances the learning experience for students using this case. 2013 auditor liability financial reporting fraud Securities Exchange Act of 1934 Rule 10b-5 HealthSouth was founded in 1984 by Richard Scrushy and went public in 1986. By 1996, it had...