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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 38 / 275

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© D.L. Crumbley

Frequent Terms (10)

Preponderance of the evidencegreater than 50%. Civil trial.

Clear and convincing evidence – ca 70%.

Beyond a reasonable doubt – greater than 95%. Criminal trial.

Bates numbers - a numerical or alphanumeric system placed on documents retrieved during the discovery process.

Stipulations – before trial the parties agree to certain facts to simplify the trial.

Ipse Dixit- thing speaks for itself.

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