Chapter 9 Flashcards

(46 cards)

1
Q

What are the rules of evidence?

A

The rules governing the admissibility of evidence in legal proceedings and the weight given to admitted evidence.

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2
Q

What are the goals of the rules of evidence?

A

To secure fairness in administration, eliminate unjustifiable expense and delay, and ensure truth and justice are achieved.

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3
Q

What is evidence?

A

Testimony, writings, and material objects offered to prove an alleged fact or proposition.

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4
Q

What is direct evidence?

A

Evidence that directly proves a fact at issue without the need for inference or presumption.

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5
Q

What is circumstantial evidence?

A

Evidence that indirectly proves a fact at issue through a chain of inferences.

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6
Q

What is the prosecution’s goal regarding evidence?

A

To get the evidence admitted into trial.

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7
Q

What is the defense’s goal regarding evidence?

A

To keep the evidence out of trial.

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8
Q

What is a motion in limine?

A

A motion to exclude certain evidence from being presented in trial.

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9
Q

What makes evidence admissible?

A

It must be relevant, with its probative value outweighing any unfair prejudice or potential to mislead the jury.

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10
Q

What does “relevant evidence” mean?

A

Evidence that makes a fact more or less probable than it would be without the evidence.

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11
Q

What is probative value?

A

The extent to which evidence is useful to prove something important in a trial.

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12
Q

What is unfairly prejudicial evidence?

A

Evidence that suggests a decision based on improper factors, confuses issues, or misleads the jury.

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13
Q

What are exclusionary rules?

A

Rules that make certain evidence inadmissible to promote justice, such as offers of compromise, settlements, and plea negotiations.

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14
Q

What is privileged communication?

A

Protected communications within certain relationships that cannot be disclosed in court.

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15
Q

What is attorney-client privilege?

A

A privilege protecting confidential legal advice communications between an attorney and client.

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16
Q

Does accountant-client privilege exist under federal law?

A

No; it is limited and mainly applies to noncriminal tax matters before the IRS or federal court.

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17
Q

What is physician-patient privilege?

A

A privilege protecting confidential communications for treatment or diagnosis, but not applicable in criminal cases.

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18
Q

What is spousal privilege?

A

A privilege allowing a spouse to refuse to testify or prevent the other from testifying; applies to confidential marital communications.

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19
Q

What is priest-penitent privilege?

A

A privilege protecting confessions or confidential communications with clergy.

20
Q

What is hearsay?

A

An oral or written assertion made outside of court offered to prove the truth of the matter asserted.

21
Q

Is hearsay admissible?

A

Generally no, except for specific exceptions (e.g., excited utterance, business records, prior statements by a witness).

22
Q

What is the authentication requirement for evidence?

A

Evidence must be authenticated or identified as what its proponent claims it to be.

23
Q

What is the best evidence rule?

A

To prove the contents of a writing, recording, or photo, the original must usually be presented.

24
Q

What is demonstrative evidence?

A

An item illustrating testimony (e.g., chart, diagram, photo) with no probative value on its own.

25
What constitutional rights affect evidence in criminal cases?
4th Amendment (search & seizure), 5th Amendment (self-incrimination), 6th Amendment (confront witnesses).
26
What is the burden of proof in civil vs. criminal cases?
Civil: preponderance of the evidence; Criminal: beyond a reasonable doubt.
27
How can an attorney maximize work product privilege for a forensic accountant?
By directly retaining the consultant, making agreements attorney-expert, and directing the investigation through the attorney.
28
Can an expert witness qualify without formal training?
Yes; qualification is based on knowledge, skill, experience, training, or education.
29
How is electronic evidence collected in criminal vs. civil cases?
Criminal: search warrants, subpoenas, court orders; Civil: discovery requests (interrogatories, depositions, requests for production).
30
What are the major phases of litigation?
Pleadings, discovery, trial, outcome, possible appeal.
31
What is Benford’s Law used for in forensic accounting?
To detect anomalies or potential fraud by analyzing the frequency of leading digits in financial data.
32
What is the difference between data extraction and data investigation?
Data extraction uses tools like IDEA or ACL; data investigation uses forensic tools like EnCase for evidentiary purposes.
33
A motion in limine may be used to exclude certain evidence
True
34
Expert testimony must be based upon sufficient facts or data
True
35
Direct evidence is always more compelling than circumstantial evidence
False
36
The holder of a privilege is usually the person who should have the right to complain if the allegedly privileged information is disclosed
True
37
Accountants have accountant-client privilege under federal and state common law
False
38
A report is excepted from the hearsay rule if made at or near the time by, or from information transmitted by, a person with knowledge, was kept in the course of regularly conducted business activity, and was the regular practice of the business activity to make the report
True
39
Expert opinions are not evidence
False
40
For circumstantial evidence to be considered relevant, it must be supported by a logical inference
True
41
An expert can base their opinion on business records reviewed only if these records are placed into evidence
False
42
The following relationships are considered privledged
Physician/Patient Attorney/Client Attorney/Litigation Consultant
43
An expert must testify from personal knowledge
False
44
In a criminal case, the burden of proof is
Beyond a reasonable doubt
45
What is the term used for a party to represent themselves
Pro se
46
What might cause the work product rule to be disallowed when an accountant is working for an attorney as a consultant
The investigation is done at the direction of the accountant