Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Auditor as an Expert Witness
Pertemuan XXVI
Learning Outcomes
• Mahasiswa diharapkan mampu mengetahui peran dan
tanggung jawab auditor sebagai saksi ahli dalam
persidangan
• Mahasiswa diharapkan mampu mengetahui fungsi saksi
ahli dalam team litigasi
3
Bina Nusantara
Outline Materi
• Profile of the Expert Witness
• Expert’s Role in the Litigation Team
4
Bina Nusantara
Qualification
• Knowledgeable in their profession
• Refrain from using professional jargon
• Do not verbally fence with the defense attorney or
prosecutor
• Use simple rather than complex terms to describe
findings and opinions
• Address the specific question
• Use graphs, charts, and other visual aids if they help to
clarify a point
• Do not read from notes
Bina Nusantara
Qualification (Con’t)
• Do not hem and haw or stammer. Retain your
composure when a tough or complex question is posed
• Ask for repetition or clarification if you don’t fully
understand the question
• If you don’t know the answer, say so
• In cross examination don’t respond to quickly
• Be friendly to all sides
• Be honest
Bina Nusantara
Profile of the Expert Witness
• Must have thorough knowledge
• Must analytical and posses the ability to work with
incomplete data
• Must have the ability to simplify the complex issue
• Must have qualification for their profession
Bina Nusantara
Expert Role in the Litigation Team
• Case assessment
• Identification of documentation required to support the
case
• Evaluation of the scope of work
• Preparation of initial financial assessment and analysis
• Consultation with counsel on legal issue and approach
• Preparation of report and accounting schedules
• Negotiations between parties
• Assistance to counsel in court
• Expert evidence in court
Bina Nusantara
Pretestimony Activities
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Issues
Reliance on data to achieve conclusion
Assumption made in arriving at conclusion
Restriction on assumptions
Date of information cut off
Opinion and Conclusion based on the available
documentations
• Limitations of opinion and sensitivity to assumptions
• Detailed schedules and documents supporting the
opinion and conclusion
Bina Nusantara
Strategic in Cross-Examination
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Myopic Vision
Safety or Good Guy
Contradiction
New information
Support opposing sides theory
Bias
Confrontation
Sounding board
Fees
Terms of engagement
Discrediting the Witness
Bina Nusantara
Survival Techniques
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Prepare your material completely
Know your material thoroughly
Plan your testimony in advance
Be alert
Listen carefully
Carefully consider each answer
Be honest and avoid bias
Clarify
Keep your cool
Maintain professional pride and integrity throughout
Bina Nusantara