| |
| | [No title] (Site not responding. Last check: 2007-10-22) |
 | | "Deposition is the testimony of a witness taken upon interrogatories, not in open court, but in pursuance of a commission to take testimony issued by a court, or under a general law on the subject, and reduced to writing and duly authenticated, and intended to be used upon the trial of an action in court. |
 | | Depositions of the expert under oath may be taken by opposing counsel during either the discovery phase of the engagement, or before or after the trial begins. |
 | | At the depositions, the rules of the court apply and a court reporter transcribes the proceedings, even though the trier of fact (regardless of whether that is a judge or jury), is typically not involved in these proceedings. |
| bvfls.aicpa.org /Resources/Deposition.htm (423 words) |
|