Page 41 - Expert Witness

Appendix A: Glossary fn 20

This is not an exhaustive list of litigation terms. However, the terms defined in this glossary are fre-
quently used during litigation proceedings and are included for the benefit of the users of this practice
aid.

access code. An identification number or password used to gain access to a computer system

accountant-client privilege. The protection afforded to a client from an accountant’s unauthorized
disclosure of materials submitted to, or prepared by, the accountant. This privilege is not widely
recognized.

accounting package. A program or group of programs intended to help a business owner automate a
firm’s accounting procedures. Though accounting packages have grown easier to use recently,
they still often require a level of accounting expertise and tedious data entry.

acquittal. The legal certification, usually by jury verdict, that an accused person is not guilty of the
charged offense.

admissibility. The quality or state of being allowed to be entered into evidence in a hearing, trial, or
other legal proceeding.

affidavits (written sworn statements). A voluntary declaration of facts written down and sworn to by
the declarant before an officer authorized to administer oaths, such as a notary public.

alternative dispute resolution (ADR). A procedure for settling a dispute by means other than litiga-
tion, such as arbitration or mediation.

American Bar Association. A voluntary national organization of lawyers organized in 1878.
Among other things, it participates in law reform, law school accreditation, and continuing legal
education in an effort to improve legal services and the administration of justice.

answer. A defendant’s first pleading that addresses the merits of the case, usually by denying the
plaintiff’s allegations.

antitrust law. The body of law designed to protect trade and commerce from restraints, monopolies,
price-fixing, and price discrimination. The principal federal antitrust laws are the Sherman
Act and Clayton Act.

appeal. A proceeding undertaken to have a decision reconsidered by a higher authority, especially
the submission of a lower court’s or agency’s decision to a higher court for review and possible
reversal.

fn 20 Unless otherwise noted, all litigation related definitions are derived from Black’s Law Dictionary, 8th ed.,(St. Paul, MN: West
Publishing Company, 2004) and all computer related definitions are derived from Webster’s New World Computer Dictionary, 10th
ed. (Indianapolis, IN: John Wiley & Sons, Inc., 2003).

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