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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 224 / 275

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© D.L. Crumbley

Cross Examination Tactics (more)

Talk directly to the jurors (or judge if no jurors). Look them in the eyes. Make contact with each of the jurors.

Explain number carefully, possibly using analogies with tax returns and checkbook.

Pausing does not harm you.

Use first person, active person: I reviewed these records, and I found….

Tell stories about people.

Be careful when shown passages from textbooks, etc.

Jurors have nothing to do for long periods. They are always watching. Be careful every place in the court house, even while driving to the court house.

When you are in trouble in the court room, do not lean back. Instead lean forward.

When you are finished, do not leave the courtroom until there is break.

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