This case includes the following quote from a former PCAOB official: "The

$[$audit$]$ firm tends to be the subject of disciplinary action when there is a failure

of oversight or supervision. Where a particular partner simply makes an error

but the firm was not negligent, only the party may get named in the proceeding."

Do you believe that Deloitte, in addition to Linden and Anderson, should have

been sanctioned by the PCAOB in connection with the $2003$ Navistar audit?

Justify your answer.How to solve