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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 222 / 275

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© D.L. Crumbley

No substitute exists for good preparation.

Before your cross-examination, question your assumptions and explore alternative positions.

Study the opposing expert’s analysis.

If you can’t answer the question yes or no, say so and shift the burden back to the lawyer to frame a proper question, one that can be simply answered or permits a fair explanation.

Answer only the question asked.

Become familiar with the examining attorney’s background, skills, and tactics.

Be yourself, but be sensitive to negative habits which may distract from the quality or credibility of your testimony, such as averting your eyes when asked a difficult question.

Be polite.

Avoid the appearance of bias or untrustworthiness.

Do not hesitate to concede an error. But be careful:

“So, you just picked a number?”

“So, your study isn’t accurate, isn’t it?”

“So, after this brief, informal interview, you decided....”

Don’t overstate your opinion.

Source: B.P. Brinig, “The Art of Testifying,” in Handbook of Financial Planning for Divorce and Separation, John Wiley, 1990.

Cross Examination Tactics

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