Which of the following is a Daubert criterion that a trial judge should consider when evaluating expert testimony?

Which of the following is a Daubert criterion that a trial judge should consider when evaluating expert testimony?

A. the degree of acceptance of a method within a professional community
B. whether a theory has been peer-reviewed
C. the known or potential rate of error of a method
D. all of the above


Answer: NA

T/F: The Fair Credit Reporting Act requires that consent be acquired prior to obtaining an individual's credit information.

T/F: The Fair Credit Reporting Act requires that consent be acquired prior to obtaining an individual's credit information.

Answer: true

T/F: A pretext is the use of deception to obtain information about someone from another party who might not otherwise disclose such information.

T/F: A pretext is the use of deception to obtain information about someone from another party who might not otherwise disclose such information.

Answer: true

T/F: Social networking web sites are resources a forensic accountant might use to obtain information about an individual's family and other personal matters.

T/F: Social networking web sites are resources a forensic accountant might use to obtain information about an individual's family and other personal matters.

Answer: true

Each of the following is an advantage of searching public records except:

Each of the following is an advantage of searching public records except:

A. the search can be done in secret
B. it it a legal source of information
C. results cannot be replicated by others
D. gaining access is fast and inexpensive


Answer: C. results cannot be replicated

T/F: Public records can be used by a forensic accountant to support or refine a fraud hypothesis.

T/F: Public records can be used by a forensic accountant to support or refine a fraud hypothesis.

Answer: true

A legal auditory observation includes which of the following?

A legal auditory observation includes which of the following?

A. secretly recording a conversation in a meeting room
B. listening to a conversation in a restaurant
C. recording a telephone conversation without informing the person with whom you are talking
d. all of the above


Answer: b. listening to a conversation in a restaurant

A legal visual observation includes each of the following except:

A legal visual observation includes each of the following except:

A. searching a suspect's trash can for evidence
B. observing the condition of a residence
C. assessing the location of a business enterprise
D. reading a suspect's personal diary


Answer: D. reading a suspect's personal diary

T/F: Forensic accountants must exercise caution when making engagement-related observations to ensure they are legal and can thus be used as a reliable basis for forming an expert opinion.

T/F: Forensic accountants must exercise caution when making engagement-related observations to ensure they are legal and can thus be used as a reliable basis for forming an expert opinion.

Answer: true

T/F: If an interviewee is a public employee, he or she is entitled to have an attorney present at an interview if there is a possibility of exposure to criminal liability.

T/F: If an interviewee is a public employee, he or she is entitled to have an attorney present at an interview if there is a possibility of exposure to criminal liability.

Answer: true

T/F: Employees always have the right to counsel when being interviewed about company matters.

T/F: Employees always have the right to counsel when being interviewed about company matters.

Answer: false

Which of the following is not a type of question normally employed in an interview process?

Which of the following is not a type of question normally employed in an interview process?

A. informational questions
B. closing questions
C. introductory questions
D. transitional questions


Answer: d. transitional questions

T/F: It is always best to start a series of interviews by talking to the target first.

T/F: It is always best to start a series of interviews by talking to the target first.

Answer: false

T/F: The convert taping of interviews is considered the most effective means of obtaining honest answers from the interviewee.

T/F: The convert taping of interviews is considered the most effective means of obtaining honest answers from the interviewee.

Answer: false

Memorializing an interview involves which of the following actions?

Memorializing an interview involves which of the following actions?

A. Asking detailed questions
B. Tape recording the interview discreetly
C. Transcribing notes into a memorandum of interview
D. All of the above are aspects of memorializing an interview


Answer: C. transcribing notes into a memorandum of interview

T/F: In the actual conduct of an interview, forensic accountants generally start wth introductory questions and move to informational questions.

T/F: In the actual conduct of an interview, forensic accountants generally start wth introductory questions and move to informational questions.

Answer: true

Which of the following is not a fundamental component of the planning stage of an interview?

Which of the following is not a fundamental component of the planning stage of an interview?

A. determining how to establish rapport
B. developing a question bank
C. considering how to intimidate a witness
D. developing an interview schedule


Answer: C. considering how to intimidate a witness

T/F: Interrogation is an interview technique commonly employed by a forensic accountant in a fraud investigation.

T/F: Interrogation is an interview technique commonly employed by a forensic accountant in a fraud investigation.

Answer: false

T/F: A formal interview is a unsystematic method to which the interviewer decides on the question as the interview progresses.

T/F: A formal interview is a unsystematic method to which the interviewer decides on the question as the interview progresses.

Answer: false

T/F: An interview is a purposeful dialogue through which information is sought and exchanged.

T/F: An interview is a purposeful dialogue through which information is sought and exchanged.

Answer: true