Page 47 - Expert Witness

ence® Glossary: E-Discovery & Digital Information Management, 2nd ed. (Sedona, AZ: The
Sedona Conference®,2005), which established practices of electronic discovery.

embezzlement. The fraudulent taking of personal property with which one has been entrusted, espe-
cially as a fiduciary.

ex parte. (1) Done or made at the instance and for the benefit of one party only and without notice
to, or argument by, any person adversely interested. (2) Of or relating to court action taken by
one party without notice to the other, usually for temporary or emergency relief.

expert. A person who, through education or experience, has developed skill or knowledge in a par-
ticular subject so that he or she may form an opinion that will assist the fact finder.

expert report. A report prepared by an expert witness in accordance with court rules and procedures
for the purpose of assisting a trier of fact and expressing the opinions of the expert witness.

fact (lay) witness. A witness who does not testify as an expert and who is, therefore, restricted to
giving an opinion or making an inference that is (1) based on firsthand knowledge and (2) help-
ful in clarifying the testimony or determining facts (Rule 701, "Opinion Testimony by Lay wit-
nesses," of the Federal Rules of Evidence).

file permissions. In a multiuser operating system, such as Linux or Microsoft Windows XP, a file
attribute that specifies varying levels of file access for different types of file owners (individual
owners, group owners, and others). Access levels include no access, read-only access, and
read/write access. An additional level of access — execute access — is available for executable
programs and scripts. Synonymous with permissions.

file server. In a local area network, a computer that stores on its hard disk the application programs
and data files for all the workstations in the network. In a peer-to-peer network, all workstations
act as file servers because each workstation can provide files to other workstations. In more
common client and server architecture, a single, high-powered machine with a huge hard disk is
set aside to function as the file server for all the workstations (clients) in the network.

financial statement. A balance sheet, income statement, or annual report that summarizes an indi-
vidual’s or organization’s financial condition on a specified date or for a specified period by re-
porting assets and liabilities.

forensic. Used in, or suitable to, courts of law or public debate.

forensic accounting services. Services that generally involve the application of specialized
knowledge and investigative skills possessed by CPAs to collect, analyze, and evaluate eviden-
tial matter and to interpret and communicate findings in the courtroom, boardroom, or other legal
or administrative venue (March 2007 AICPA Council-approved definition).

forensic techniques. The following seven recognized forensic investigative techniques: (1) public
document reviews, (2) interviews of knowledgeable persons, (3) confidential sources, (4) labora-
tory analysis of physical and electronic evidence, (5) physical and electronic surveillance, (6)
undercover operations, and (7) analysis of financial transactions.

forgery. (1) The act of fraudulently making a false document or altering a real one to be used as if
genuine. (2) A false or altered document made to look genuine by someone with the intent to de-

© 2020 Association of International Certified Professional Accountants 45