Page 44 - Expert Witness
P. 44

confidentiality or nondisclosure agreement. (1) An agreement that protects confidential infor-
                       mation or an agreement of secrecy. (2) An agreement protecting the state of having the dissemi-
                       nation of certain information restricted.

                   confidentiality order. A court order prohibiting or restricting a party from engaging in conduct, es-
                       pecially a legal procedure, such as discovery, that unduly annoys or burdens the opposing party
                       or third party witness.

                   conflict of interest. A real or seeming incompatibility between one’s private interests and one’s
                       public or fiduciary duties.

                   consultant (litigation). A person or expert who, though retained by a party, is not expected to be
                       called as a witness at the trial.

                   corroboration. Confirmation or support by additional evidence or authority.

                   corruption. (1) The act of doing something with intent to give some advantage inconsistent with of-
                       ficial duty and the right of others. (2) A fiduciary’s or official’s use of a station or office to pro-
                       cure some benefit, either personally or for someone else, contrary to the rights of others.


                   counterclaim. A claim for relief asserted against an opposing party after an original claim has been
                       made, especially a defendant’s claim in opposition to, or as a set-off against, a plaintiff’s claim.

                   court-appointed expert. An expert who is appointed by the court to present an unbiased opinion.
                       See Rule 706, "Court Appointed Experts, "of the Federal Rules of Evidence.


                   CPA-client privilege. See accountant-client privilege.

                   crime. (1) An act that the law makes punishable. (2) The breach of a legal duty treated as the subject
                       matter of a criminal proceeding.

                   criminal proceeding. (1) A proceeding instituted to determine a person’s guilt or innocence or to set
                       a convicted person’s punishment. (2) A criminal hearing or trial.

                   cross-complaint. A claim asserted by a defendant against a person not a party to the action for a
                       matter relating to the subject of the action.


                   cross-defendant. A defendant party to a claim asserted between co-plaintiffs or co-defendants in a
                       case that relates to the subject of the original claim or counterclaim.


                   cross-examination. The questioning of a witness at a trial or hearing by the party opposed to the
                       party who called the witness to testify.


                   custodian. Person having administrative control of a document or electronic file (for example, the
                       data custodian of an e-mail is the owner of the mailbox that contains the message).  fn 24







        fn 24   Source: www.edrm.net/resources/glossaries/glossary.


        42                     © 2020 Association of International Certified Professional Accountants
   39   40   41   42   43   44   45   46   47   48   49