Auditor as an Expert Witness Pertemuan XXVI Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007

Bina Nusantara Mahasiswa diharapkan mampu mengetahui peran dan tanggung jawab auditor sebagai saksi ahli dalam persidangan Mahasiswa diharapkan mampu mengetahui fungsi saksi ahli dalam team litigasi Learning Outcomes 3

Bina Nusantara Profile of the Expert Witness Expert’s Role in the Litigation Team Outline Materi 4

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 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 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 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