tailieunhanh - Editorial Special Industries and Special Topics_15

Tham khảo tài liệu 'editorial special industries and special topics_15', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | CHAPTER FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES Dennis S. Neier CPA American Express Tax and Business Services Inc. Margaret R. Kolb CPA American Express Tax and Business Services Inc. INTRODUCTION 2 THE LEGAL CONTEXT 3 a The Adversarial Process 3 b Stages in a Civil Suit 3 i Pleadings 3 ii Pretrial Discovery 3 iii Trial 3 iv Settlement 4 c Alternative Dispute Resolution 4 d Required Proofs 4 i Liability 4 ii Causation 4 iii Damages 4 THE ACCOUNTANT S ROLE IN THE LITIGATION PROCESS 5 a The Testifying Expert 5 b Nontestifying Consultant c Comparing Litigation Consulting Services to 5 Attest Services 5 d Case Analysis and Planning 6 e Discovery 6 f Settlement Analysis 7 g Pretrial 7 h Trial 7 PROFESSIONAL STANDARDS RELEVENT TO LITIGATION CONSULTING 7 a AICPA Code of Professional Conduct 8 i Rule 101 Independence 8 ii Rule 102 Integrity and Objectivity 8 iii Conflicts of Interest 8 iv Rule 201 General Standards 9 v Rule 202 Compliance with Standards 9 vi Rule 203 Accounting Principles 9 vii Rule 301 Confidential Client Information 9 b Statement on Standards for Consulting Services 9 i General Standards 10 ii Consulting Standards 10 c AICPA Consulting Services Practice Aids 11 FEDERAL RULES OF EVIDENCE 11 a Federal Rule of Evidence Rule 702 11 b Effect of Daubert v. Merrell Dow Pharmaceuticals 11 c Federal Rule of Civil Procedure 26 12 The authors would like to thank the following PricewaterhouseCoopers partners for their contribution by having authored the predecessor chapter on forensic accounting and litigation consulting services Jeffrey H. Kinrich CPA M. Freddie Reiss CPA and Elo R. Kabe CPA. 44 1 44 2 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES TYPES OF CASES 12 a General Role of Accountant 12 b Business-Oriented Cases 13 i Breach of Contract 13 ii Business Interruption 13 iii Intellectual Property 13 iv Antitrust 13 v White Collar Crime and Fraud 14 vi Securities Act Violations 15 vii Bankruptcy and .