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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 245 / 275

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245 / 275

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© D.L. Crumbley

Authentication Concept

Authentication Concept: The writing or object must be proven to be what it purports to be

direct testimony / chain of custody.

content.

other circumstances.

e.g., computer records may be used in the courtroom by showing that they were prepared by an accurate process.

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