ACC 4613 L3 - Suitability in the Court of Law - Lecture Notes.pdf

ACC 4613 L3 - Suitability in the Court of Law - Lecture Notes.pdf

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IS4234 NUS Prof. Larry Lam 1 ACC 4613 Forensic Accounting Suitability in the Court of Law
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© Copyrighted 2015 Duplicate with written permission from Larry Lam only All weekly assignments are due on Friday 11:59pm that week
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3 Evidence Evidence is that “which tends to prove of disprove any matter in question, or to influence the belief respecting it. Evidence is not to be confused with “proof”, though the two terms are often needlessly and carelessly confused. Specifically, “proof” is only the effect or result of evidence, whereas “evidence” is only a medium of proof. Evidence can be generally categorized into direct evidence and circumstantial evidence. The nature of the evidence can be in forms of testimony, tangible, experimental, or view. The tangible evidence can be subdivided into writings, records, or demonstrative evidence. ACC 4613 Prof. Larry Lam
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4 Evidence (Amendment) Act 2012 Date of Commencement in Singapore: 1 st August 2012 An Act to amend the Evidence Act (Chapter 97 of the 1997 Revised Edition) to reform the law of evidence in relation to hearsay evidence in civil and criminal proceedings, evidence of electronic output, expert opinion evidence and legal professional privilege, and matters related thereto, and to make consequential amendments to the Criminal Procedure Code 2010 (Act 15 of 2010) and other written laws. ACC 4613 Prof. Larry Lam
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5 Evidence (Amendment) Act 2012 Definitions of “document” now includes computer output in digital forms Admission in civil cases, the evidence should be presented in court Evidence made in course of trades, business, profession or occupation is admissible Presumptions in relation to electronic records (an act of accepting that something is true until it is proved not true. Hearsay evidence in criminal proceedings can be admissible Evidence not capable of corroboration given by the maker or originally supplied the information is admissible ACC 4613 Prof. Larry Lam
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