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"Hearsay is a statement, other than one made by the declarant while testifying at the trial or hearing, offered in evidence to prove the truth of the matter asserted." [1] Per Federal Rule of Evidence 801(d)(2)(a), a statement made by a defendant is admissible as evidence only if it is inculpatory; exculpatory statements made to an investigator are hearsay and therefore may not be admitted as ...
Hearsay exceptions do not mandate that a trier of fact (the jury or, in non-jury trials, the judge) accept the hearsay statement as being true. Hearsay exceptions mean only that the trier of fact will be informed of the hearsay statement and will be allowed to consider it when deciding on a verdict in the case. The jury is free to disregard a ...
The law concerning hearsay in civil proceedings was reformed substantially by the Civil Evidence Act 1995 [12] ("the 1995 Act") and is now primarily upon a statutory footing. The Act arose from a report of the Law Commission published in 1993 [13] which criticised the previous reforming statutes' excessive caution and cumbersome procedures ...
This category contains articles relating to the principle of hearsay under the law of evidence, including specific exceptions to the hearsay rule. Subcategories This category has only the following subcategory.
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
When submitted as evidence, such statements are called hearsay evidence. As a legal term, "hearsay" can also have the narrower meaning of the use of such information as evidence to prove the truth of what is asserted. Such use of "hearsay evidence" in court is generally not allowed. This prohibition is called the hearsay rule.
Codification of Auditing Standards and Procedures full-text: November 1972 2: Reports on Audited Financial Statements full-text: October 1974 3: The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text: December 1974 4: Quality Control Considerations for a Firm of Independent Auditors full-text: December 1974 5
Using the work and reports of other auditors (supersedes paragraphs 32 and 36 of chapter 10 of Statement on auditing procedure no. 33) full-text: 1971 July 46: Piecemeal opinions (supersedes paragraphs 22-25 of chapter 10 of Statement on auditing procedure no. 33 and pertinent portions of paragraph 9 of Statement on auditing procedure no. 34 ...