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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 159 / 275

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© D.L. Crumbley

Differences Between Fact and Expert Witness

Source: D.R. Carmichael, et. al, Fraud Detection, 5th, Fort Worth: Practitioners Publishing, 2002, p. 8-3.

The witness is entitled to a reasonable hourly rate.

The witness is only entitled to the statutory daily fee (which is very small in most jurisdictions).

Payment of fees

Yes, as long as it is something that is normally relied upon by experts in the field.

No.

Can the witness testify about hearsay evidence?

Evidence and exhibits

Testimony

What determines whether the witness will testify?

Training

Purpose of testimony

The witness can testify about documents that have not been entered into evidence if they are of the type normally relied on by experts in that field to form an opinion.

All documents referred by the witness must already be in evidence.

Facts and opinions based on the witness’s knowledge, training, and experience and the fraud procedures performed by him or her.

Facts and observations based on the witness’s perceptions and everyday common information.

The judge must determine whether the witness has the qualifications needed to testify in the case. The testimony also must be relevant and must not be unnecessarily duplicative or prejudicial.

The witness will be allowed to testify if he or she has information relevant to the case, and the testimony is not prejudicial or unnecessarily duplicative of evidence already presented.

The witness must qualify as an expert. Therefore, he or she must have specialized knowledge, training, experience, or other qualifications (for example, writings) in a subject outside the average person’s understanding.

No specialized training is necessary, unless the witness undertakes a factual investigation.

To help the court or trier-of-fact understand technical issues.

To provide the court with relevant facts relating to the case.

EXPERT

FACT

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