.... professional skepticism analytical procedures auditing standards auditor liability Deloitte fraud detection Diamond Foods January 2015 December 2015 2017 The author thanks Professors Lindsay Andiola, Dennis Caplan, Saurav Dutta, Norm Kelson, Brian MacIver, Mary Parlee...

... 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...

... not follow up on the fact that HealthSouth's internal auditors were denied access to the company's financial records. 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...