Distinguish among the auditors potential liability to the client, liability to third parties under common law, and

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Distinguish among the auditor’s potential liability to the client, liability to third parties under common law, and criminal liability. Describe one situation for each type of liability in which the auditor could be held legally responsible.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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