Expert witness duty
Definition
The obligation owed by a forensic auditor appointed as an expert witness to assist the court, tribunal, or arbitral body objectively, overriding any duty to the party that retained them. Codified in rules such as CPR Part 35 in England and Wales, Federal Rule of Evidence 702 in the US, and Order 33A in Indian civil procedure.
Related terms
- ACFE Fraud Examiners Manual
- The comprehensive reference published by the Association of Certified Fraud Examiners that defines the body of knowledge for the CFE credential. Covers...
- Chain of custody
- The documented chronological record of who collected, handled, transferred, and examined a piece of evidence. For digital evidence, chain of custody includes...
- Daubert standard
- The US federal evidentiary standard (Daubert v. Merrell Dow Pharmaceuticals, 1993) requiring that expert testimony be based on scientifically valid methods with...
- Factual report
- A forensic report that presents documented observations only: records examined, transactions identified, and amounts found. It does not state conclusions about intent,...
- Foreign Corrupt Practices Act (FCPA)
- A US federal statute that prohibits US-listed companies, their officers, and agents from bribing foreign government officials. Applies extraterritorially, meaning the conduct...
- Legal professional privilege
- A legal protection that shields communications between a lawyer and client, and materials prepared for litigation, from compelled disclosure. When a forensic...
- Opinion report
- A forensic report in which the examiner states a professional conclusion about what the evidence means, such as whether a control failure...
- Predication
- The reasonable basis that justifies opening a fraud examination. The ACFE holds that no examination should begin without adequate predication, meaning a...
- Scope limitation
- A restriction on the examiner's ability to complete the work: unavailable records, incomplete data, restricted access to personnel, or time constraints. Limitations...
- SSFS No. 1 (AICPA)
- The Statement on Standards for Forensic Services No. 1, issued by the AICPA in 2019. The first binding professional standard specifically governing...
Explained in these topics
- Legal and Regulatory Framework for Forensic AuditsThe obligation owed by a forensic auditor appointed as an expert witness to assist the court, tribunal, or arbitral body objectively, overriding any duty to th...
- The Forensic Audit Report: Structure and StandardsThe obligation that a forensic expert owes to the court rather than the engaging party. In most common-law jurisdictions, the expert's primary duty is to assis...