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.
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...
Explained in
- The Forensic Audit Report: Structure and StandardsA 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 whet...