The act, concealment, and conversion provide for evaluating the participation, intention. and actions of a party to fitigation. A workable alternative to reliance upon Cressey's fraud triangle A powerful investigative basis Largely unassailable predication Compelling evidence grounded in a story QUESTION 37 Although testifying professionals themselves, they are expected to be able to describe the nature. extent, and timing of all work performed. Need not complete the work Need to complete the work Must not complete the work May not testify about the work done by others, but only work done by