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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 34 / 275

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© D.L. Crumbley

Frequent Terms (8)

Subpoena ad testificandum – command to appear and testify as a witness.

Default judgment – judgment won by the plaintiff because the defendant failed to respond to a summons or appear at trial.

De novo – new; a new proceeding without regard to prior legal actions.

Double jeopardy – prohibition in the U.S. Constitution, 5th amendment, against trying a citizen twice for the same crime.

Enabling act – legislation by which an administrative agency is created and powers are delegated to it.

Jurisdiction – power of a court to hear and decide the issues in a case and to bind the parties.

Long-arm statute – a state law extending personal jurisdiction over out-of-state persons (including corporations).

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