Page 54 - Expert Witness
P. 54
trial. A formal judicial examination of evidence and determination of legal claims in an adversary
proceeding.
trial (bench). See bench trial.
trial (bifurcated). See bifurcated (trial).
trial (jury). See jury trial.
trier of fact. One or more persons, such as jurors in a trial or a judge in a hearing, who hear testimo-
ny and review evidence to rule on a factual issues.
unix. A 32-bit multitasking and multiuser operating system that originated at AT&T’s Bell Labora-
tories and is now used on a wide variety of computers, from mainframes to PDAs.
validation. A process that ensures the data entered into a database form, an Internet form, or a com-
puter program conforms to the correct data type.
verdict (general). A verdict by which the jury finds in favor of one party or the other, as opposed to
resolving a specific issue.
verdict (special). A verdict in which the jury makes findings only on factual issues submitted to
them by the judge, who then decides the legal effect of the verdict.
virtual. (1) Not real. (2) A computer representation of something that is real.
voir dire. A preliminary examination of a prospective juror (or expert witness) by a judge or lawyer
to decide whether the prospect is qualified and suitable to serve on a jury (or as an expert wit-
ness).
WAN. Acronym for wide area network. A data network that provides data communications services
for businesses and government agencies.
warrant. A writ directing or authorizing someone to do an act, especially one directing a law en-
forcer to make an arrest, a search, or a seizure.
white collar crimes. A nonviolent crime usually involving cheating or dishonesty in commercial
matters.
work product privilege or doctrine. See attorney work product privilege (work product rule).
written sworn statements (affidavits). See affidavit (written sworn statement).
52 © 2020 Association of International Certified Professional Accountants