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Opinion and conclusion based on the available

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Opinion and conclusion based on the available documentationLimitations of opinion and sensitivity to assumptionsDetailed schedules and documents supporting the opinion and conclusionIt often is useful to have a list of all other witnesses including the witnesses for the other side. This information isimportant so that the expert is not surprised by the existence of other experts or reports. The expert can thendetermine if it is necessary that he be present for the testimony of those witnesses and obtain the related courtapproval. If another expert will be present, then it is incumbent on the expert witness to examine the alternatereports and assess whether reasonable points are brought by the other side that may affect the credibility of theexpert‘s report.Other pre-testimony activities encompass ensuring that any required graphic displays are ready and available, thatall important discussions with the lawyer have been held as part of the pretestimony meetings, and that the expertcompletely understands the report and all other relevant issues in the trial, whether accounting related or not.Most important, the expertmust ensure that he agrees with counsel as to the sequence of the expert‘s evidenceand the strategy for presenting it. It is often useful to have a dry run at the direct testimony, with counsel posing allthe questions to the expert witness in order to avoid surprises during trial.TRIAL AND TESTIMONYThe expert witness needs to understand the process and protocol of being involved in a court case, and tounderstand all of the measure an expert witness should take in order to add forensic value to the evidence that isbeing presented. For those who have never testified, they may be surprised to learn that demeanor, appearance,and other personal factors are sometimes as important as the evidence. In reality, what it means is the ability to
Page16of20convince a judge or group of jurors that you as the expert witness are credible, and therefore your testimony iscredible.On the StandJudges and juries often base their assessments of expert witnesses at least in part on how the witnesses look.Therefore, it is important that witnesses be well groomed and neatly dressed. In the case of an accountant, a darkbusiness suit is the expected image. This appearance may enhance the image to psychological advantage. In thewitness box, the witness should maintain a poised, alert appearance, stand still, and be ready to take the oath. It isimportant to control the hands, avoid fidgeting, and maintain eye contact with the questioner. As the judge will betaking notes, the witness should speak slowly enough to ensure that the judge does not fall behind. The voiceshould be strong and directed to the questioner. The witness should enunciate clearly.Several things should be avoided in giving evidence. These range from drinking five cups of coffee immediatelybefore testifying orchewing bubble gum while giving evidence, to small physical mannerisms that may affect one‘sappearance. These physical mannerisms, which might be as simple as rubbing the hands together continually,

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Term
Fall
Professor
N/A
Tags
criminal law, Evidence law, Expert witness

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