Terms Used In Hawaii Revised Statutes 23-9.5

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.

The auditor shall not be required to disclose any working papers. For the purposes of this section, “working papers” means the notes, internal memoranda, and records of work performed by the auditor on audits and other investigations undertaken pursuant to this chapter, including any and all project evidence collected and developed by the auditor.