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 ...

Get Determination of Value: Guidance on Developing and Supporting a Credible Opinions now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.