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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 195 / 275

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© D.L. Crumbley

Things to do …

Demonstrate that findings can and have been replicated by others.

Demonstrate that her methodology followed the scientific method as it is practiced by at least a recognized minority of scientists in the expert’s field.

Offer testimony that is sufficiently tied to the facts of the case to help the jury to resolve a factual dispute.

Avoid relying on coincidence.

Avoid extrapolating unjustifiably from an accepted premise to an unfounded conclusion.

Adequately account for obvious alternative explanations.

Demonstrate the same care and accuracy as in the regular professional work.

Use the real-world methodology of her field.

Use an appropriate methodology to ensure that her opinion derives from and constitutes a form of specialized knowledge.

Source: Babitsky et. al, The Comprehensive Forensic Manual, Seak, Inc., www.seak.com

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