BUS 082 Lecture Notes - Lecture 30: Expert Witness, Forensic Accounting, Accounting

• School: College of The Sequoias
• Department: Business (BUS)
• Course: BUS 082
• Professor: Cordero

Document Summary

Forensic accountants interview suspects and witnesses to elicit critical information. Therefore, good interview skills are critical for fas. Role is to objectively examine all forms of evidence with the goal of reporting factual truth. Must remain true to forensic accounting principles of objectivity at all times (see. Like expert witness role, interviewing techniques are learnt over time and require experience! Coach the interviewee to the right answer. Afraid of silence so fill the gaps. Assume everyone is like them (do the myers-briggs test!) How to spot a lie and a liar. Body language (fidgets, crossed arms, side on) Construction of barriers (put something in front of them eg coffee cup, bag) Public interest obligations (apes 215. 3. 2 and apes 110. 100); Fundamental responsibilities of fa expert witnesses (icaa, cpa. A member shall observe and comply with the member"s public interest obligations when providing fa services (3. 2) Be seen to be free of any interest incompatible with integrity" and.