Unformatted text preview: understanding and appropriate use of accounting information. The art part of the process is in knowing how the accounting information is used in creating components of the damages estimate. (continued on next slide)
Chapter 10 Forensic and Investigative Accounting 15 Plaintiff's Damages Estimate
In addition, expert witnesses frequently use many other kinds of information other than traditional accounting records in arriving at and defending damages calculations. Chapter 10 Forensic and Investigative Accounting 16 Expert's Journey Through the Legal System Testimony early in case Pretrial summary judgments Decision to try the case (continued on next slide)
Chapter 10 Forensic and Investigative Accounting 17 Expert's Journey Through the Legal System Defending the expert report Deposition testimony Trial testimony Questioning by client's attorney Questioning by opposing attorney Preparation for trial testimony Rebuttal testimony
Forensic and Investigative Accounting 18 Chapter 10 Cost Behavior Defined
In its simplest form, cost behavior is the way that cost(s) change with respect to changes in the volume of activity. Chapter 10 Forensic and Investigative Accounting 19 Common...
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