An expert witness is a person who is qualified by his or her knowledge or experience to give an opinion on a particular issue to a court. Expert witnesses, however skilled or eminent, can give no more than evidence. They cannot usurp the functions of the jury, or a Judge sitting as a jury, any more than a technical assessor can substitute his advice for the judgment of the court.
Their duty is to furnish the Judge or jury with the necessary criteria for testing the accuracy of their conclusions, so as to enable the Judge or jury to form their own independent judgment by the application of these criteria to the facts proved in evidence. The scientific opinion evidence, if intelligible, convincing and tested, becomes a factor (and often an important factor) for consideration along with the whole other evidence in the case, but the decision is for the Judge or jury.
While in the Business Valuation Masters Degree Program at the School of Accounting Executive Programs, students will learn what it takes to become a respected expert witness.
