Page 37 - Expert Witness
P. 37

Phase               Activity          Phase or Activity Description    Practitioner’s Potential Services
                                                                                           timony

                                                                                         Rebuttal of opposing expert
                                                                                           testimony

                                                                                         Witness preparation

        Pretrial                                  Prior to the trial, the disputes may be
                                                  narrowed by using information ob-      Trial preparation
                                                  tained during discovery, through court
                                                  hearings, and by rulings made and or-
                                                  ders issued by the judge as a result of     Trial demonstratives
                                                  numerous pleadings, motions, and ob-
                                                  jections registered over the course of     Settlement and resolution sup-
                                                  litigation                               port

                             Pretrial conference   In most federal cases, a conference is
                                                  ordered prior to the commencement of     Settlement and resolution sup-
                                                  the trial to encourage the parties to set-  port
                                                  tle their disputes
                             Settlement           Settlement of all or a portion of the
                                                  litigated dispute may take place at any     Settlement and resolution sup-
                                                  time during the litigation process. Set-  port
                                                  tlement occurs when the disputing par-
                                                  ties agree on the outcome and resolu-
                                                  tion of the claims in the complaint.     Settlement assistance
        Trial                                     The trial can be either a jury or bench
                                                  trial (a judge serves as the trier of fact).     Jury selection


                             Direct examination   Direct examination is the initial ques-
                                                  tioning of a witness at the trial by the     Expert witness testimony
                                                  attorney who calls the witness for ex-
                                                  amination. Direct examination consists
                                                  of a series of questions designed to     Witness preparation
                                                  solicit admissible evidence from the
                                                  witness in the form of responsive tes-    Analysis of opposing expert
                                                  timony and other materials.              testimony
                             Cross-examination    The initial examination of a witness by
                                                  the opposing legal counsel, cross-     Opposing expert cross-
                                                  examination follows the direct exami-    examination assistance
                                                  nation. The opposing attorney can use
                                                  leading questions that are prohibited in
                                                  direct examination, and frequently,     Trial preparation
                                                  deposition testimony is used to impugn
                                                  the witness.                           Witness preparation

        Post-trial                                After the trial is concluded, a number
                                                  of activities may occur, including ap-    Calculation of beneficiary al-
                                                  pealing adverse decisions or calculating   location
                                                  and distributing monetary damages.
                                                                                         Distribution of judgments and
                                                                                           awards




                               © 2020 Association of International Certified Professional Accountants             35
   32   33   34   35   36   37   38   39   40   41   42