Distinguish between common-law liability and statutory liability for auditors. What is the basis for the difference in liability?Explain the legal basis for a cause of action against an auditor. What

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  • Distinguish between common-law liability and statutory liability for auditors. What is the basis for the difference in liability?
  • Explain the legal basis for a cause of action against an auditor. What are the defenses available to the auditor to rebut such charges? How does adherence to the ethical standards of the accounting profession relate to these defenses?
  • Assume a U.S. company operates overseas and is approached by a foreign government’s officials with a request to provide family members with company student internships. The company does business in that country with foreign customers and is negotiating for a contract with one such customer to provide services. Under what circumstances might such a request violate the FCPA?

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