Opinion Report
Definition
A forensic report in which the examiner states a professional conclusion about what the evidence means, such as whether a control failure caused a loss or whether identified transactions constitute a specific fraud scheme. The author may be cross-examined on the reasoning in court.
- Content
- Examiner's professional conclusion on what evidence means
- Example question addressed
- Whether a control failure caused a loss
- Court exposure
- Author may be cross-examined on reasoning
Common questions
How does an opinion report differ from a purely factual findings report?+
A findings report states what was observed without interpretation, while an opinion report goes further to state the examiner's professional judgment about the cause or significance of those findings, which invites challenge to the reasoning itself.
What must an opinion report show to withstand cross-examination?+
It needs a clearly documented chain of reasoning connecting the underlying evidence to the stated conclusion, so the examiner can defend each inferential step rather than only the final opinion.
Related terms
- Daubert Standard
- The US federal evidentiary standard (Daubert v. Merrell Dow Pharmaceuticals, 1993) requiring that expert testimony be based on scientifically valid methods with...
- Expert Witness Duty
- The obligation owed by a forensic auditor appointed as an expert witness to assist the court, tribunal, or arbitral body objectively, overriding...
- Factual Report
- A forensic report that presents documented observations only: records examined, transactions identified, and amounts found. It does not state conclusions about intent,...
- 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...
- 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...