Page 60 - CFF
P. 60
Evidence rules
• Hearsay (FRE 801–806)
– The hearsay rule precludes out-of-court statements from being
offered into evidence to prove the truth of the matter asserted.
– There are various exceptions to the hearsay rule.
• Authentication (FRE 901)
• Best evidence rule (FRE 1001–1008)
– In fraud cases, original documents (best evidence) must be
presented if it is claimed they were forged or altered.
11 © 2019 Association of International Certified Professional Accountants. All rights reserved.
