X hits on this document

Powerpoint document

The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 123 / 275

989 views

0 shares

0 downloads

0 comments

123 / 275

123

© D.L. Crumbley

Six Ways to Discredit Testimony

1.

If an expert, the witness is not qualified.

2.

The witness did not consider all the facts.

3.

The witness relied on erroneous facts.

4.

If an expert, the witness’s conclusions do not follow from a correct analysis of the facts.

5.

The witness’s testimony is inconsistent with prior testimony.

6.

The witness was biased or prejudiced and therefore shaded his or her perceptions or conclusions.

A fact witness employed by the defrauded party generally will be grilled more than an expert witness about bias or prejudice.

Source: D.R. Carmichael, et. al, Fraud Detection, 5th, Fort Worth: Practitioners Publishing, 2002, p. 8 – 39.

Document info
Document views989
Page views989
Page last viewedThu Dec 08 04:21:58 UTC 2016
Pages275
Paragraphs3453
Words27645

Comments