Engagement Issues

Explain the factors you would consider in accepting an engagement as an independent
expert or witness.

Your answer is to include a detailed discussion of:
(1) The role of the independent expert
(2) Comparison of the role of the independent expert and that of a consultant and
an explanation of why the distinction is important.
(3) The characteristics that define an expert and expert knowledge (for example, the
difference between an accountant and an expert accountant).
(4) Relevant case law and judicial opinions dealing with the role and characteristics
of them independent expert. Your explanation is to make specific reference to the
case you have identified and use examples from them to demonstrate each
point you have raised.
(5) Academic literature including surveys dealing with the effectiveness of
accountants as independent expert witnesses.
(6) The major issues that you would include in an engagement letter including
reference to professional guidance and requirements from regulatory bodies in
Australia. These bodies could include but not limited to CPA Australia, the Institute of Chartered Accountants Australia, the Australian Securities and Investment  Commission and Australian Federal and State Courts.





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