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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 262 / 275

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© D.L. Crumbley

Three guidelines for admissibility of expert testimony

a.

The testimony should assist the trier of fact to understand the evidence or to determine a fact in issue.

b.

The expert should have some minimum qualifications, which would include one or more of the following:

Special knowledge

Special skills

Special experience

Special training

Special education

In addition, before providing testimony, the expert would have to show that the testimony (a) is based upon sufficient reliable facts or data, (b) is the product of reliable principles and methods, and (c) is the result of the application of established principles and methods to the facts in the case.

  The reliability standards set for expert testimony are based on three pillars: (a) reliable data, (b) a reliable methodology, and (c) the reliable application of the methodology.

Source: AICPA Proposed Statement on Responsibilities for Litigation Services No. 1, December 1, 2001.

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