Auditors are routinely named in suits by disgruntled clients or third parties. Given the costs involved in defending against lawsuits, the auditor needs to be aware of the applicable legal liabilities and how to mount a robust defense. In the Guide to Auditor Legal Liability manual, we examine the sources of legal liability for the auditor, the arguments that plaintiffs will rely upon when bringing suit, and how to defend against them. We also address a number of risk mitigation tactics that may reduce the risk of being targeted by lawsuits.