Index
AAR Corporation
AICPA National Conference on Current SEC and PCAOB Developments (2011)
Analytical gaps
avoiding
finding, in business appraisal review
Analytical phase
of Credibility Pyramid
macro and micro analysis
Appraisal review. See Business appraisal review
Aronson v. Lewis
Assurance experts
Aviall, Inc.
“Bases of an Expert’s Opinion Testimony” (Delaware Rules of Evidence, Rule 703)
Benchmarking
methodology
relative weights and qualitative analysis
Benefit stream, analysis of attributes
“Black box opinions”
Business appraisal review
concluding
determining scope of review
document requests
engagement procedures
errors and analytical gaps found
findings and conclusions
generally
limiting conditions and assumptions
reviewer’s independence
reviewer’s role, defining
Business Expenses (Internal Revenue Service)
Business valuation qualitative case review checklist, See also Valuation analysis
Campbell ex rel Campbell v. Metro. Prop. & Cas. Ins. Co.
Capital
capital expenditures versus depreciation
capitalized returns method
decision making and cost of
Certification, business appraisal review report
Checklists
business valuation qualitative case review checklist
report writing qualitative checklist, for any discipline
Cognitive dissonance theory
Coker v. Georgia
Completeness, credibility and
Conclusion phase
of Credibility Pyramid
opinion drawn from
Concurrence, finding of
Consensus, credibility and
Contracts
business appraisal review agreement
engagement agreement
representation ...
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