What processes or strategies
could you implement, if engaged as a forensic accountant expert witness, to
make sure you are not partisan?
I find
public speaking extremely nerve-racking, and it’s difficult enough presenting to
an audience without the knowledge that someone is going to try and tear your
evidence and opinions to shreds, a situation expert witnesses face. I can’t
imagine being in that position, but I do know that if I ever were I would do
everything in my power not to have my hard work disqualified because of
perceived bias.
Figure 1 – Expert Witness
(Yanklowitz, S., 2013)
When an
expert witness’ testimony is considered partisan, it means that their opinion
is prejudiced in favour of a particular side of the case (Forensic Accounting,
2016). As a forensic accountant, the main way to ensure that you are not
partisan is to be completely independent (Hellen B. & Veitch, J., 2015).
Now,
being independent and unbiased does not mean that you can’t express your
opinion, because that is an integral part of an expert witness’ job. Rather,
any opinion stated must be based wholly or substantially on your specialised
knowledge (Hoffman, R., et al., 2013), and also must comply with the terms set
out in APES215, paragraph 5.6. These terms include detailing any
relationships with parties in the proceedings, detailing assumptions, explaining
the extent to which you relied upon others’ work, illustrating the transparency
of your research, and the significant facts your opinions are based on (APES,
2013).
Video 1 - Expert Witness (What is an Expert Witness, 2015)
APES. (2013). APES 215
Forensic Accounting Services. Retrieved April 20, 2016, from https://www.publicaccountants.org.au/media/101695/apes-215-standard_1.pdf
Forensic Accounting. (2016). Forensic
Accounting & The Expert Witness. Retrieved April 22, 2016, from http://www.flexstudy.com/catalog/schpdf.cfm?coursenum=95063
Hellen, B. & Veitch, J.
(2015). How to Spot a Good Expert Witness. Pilot
Partners. Retrieved April 22, 2016, from http://www.pilotpartners.com.au/how-to-spot-a-good-expert-witness/
Hoffman, R., Finney, W., Cox,
P., & Cooper K. (2013). The Accountant as an Expert Witness, 2nd
Ed. [EBL Version]. Retrieved April 22, 2016, from http://intelliconnect.wkasiapacific.com.ezp01.library.qut.edu.au/scion/secure/ctx_TRUE/index.jsp?cpid=WKAP-TAL-IC&link_type=7&da=WKAP_TAL_966494256&crc1=3EDEC605229802355CD9894A&node1=WKAP_TAL_AEWB13_REFERENCE&cfu=default&1461310189959=#page[8]
What is an Expert Witness?
(2015). US Law Essentials [Video File]. Retrieved April 22, 2016, from https://www.youtube.com/watch?v=Wl92bHtrOvA
Yanklowitz, S. (2013).
Expert Witnesses. The Times of Israel.
Retrieved April 22, 2016, from http://blogs.timesofisrael.com/expert-witnesses-jewish-legal-requirements-for-testimony/
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