Law Dictionary Definitions

aural acquisition.Criminal law. Under the Federal Wiretapping Act, hearing or tape-recording a  communication,  as  opposed  to  tracing  its  origin  or  destination.  18  USCA  §  2510(4).  [Cases: Telecommunications    494.C.J.S. Telegraphs, Telephones, Radio, and Television §§ 247–249, 254, 264–265.][Blacks Law 8th]

Aunt Jemima doctrine.Trademarks. The principle that a trademark is protected not only from use  on  a  directly  competing  product,  but  also  from  use  on  a  product  so  closely  related  in  the marketplace that consumers would be confused into thinking that the products came from a single source.Aunt Jemima Mills Co. v. Rigney & Co., 247…

aula regis (aw-l<<schwa>> ree-jis). [Latin “king’s hall”] Hist. See CURIA REGIS .[Blacks Law 8th]

augmented estate.See ESTATE(3).[Blacks Law 8th]

audit  trail.The  chain  of  evidence  connecting  account  balances  to  original  transactions  and calculations.[Blacks Law 8th]

audit rights.See AUDIT PRIVILEGE.[Blacks Law 8th]

audit  response.A  letter  that  an  attorney  provides  to  a  client’s  financial  auditors,  usu.  at  the client’s  request,  re-garding  matters  such  as  pending  or  threatened  litigation.  •  Audit  responses should  comply  with  the  American  Bar  Association’s  Statement  of  Policy  Regarding  Lawyer’s Responses to  Auditors’  Requests for  Information,  published  in  December  1975.  —  Also  termed audit-letter response.…

audit report.An outside auditor’s written statement, usu. accompanying a company’s financial statement, ex-pressing the auditor’s opinion of the accuracy  of the company’s financial condition as set forth in the financial statement.[Blacks Law 8th]

audit  privilege.In  an  intellectual-property  license  agreement,  the  right  of  the  licensor  to inspect the licensee’s books and records. — Also termed audit rights.[Blacks Law 8th]

auditor. A person or firm, usu. an accountant or an accounting firm, that formally examines an individual’s or entity’s financial records or status. county auditor.An official who examines a county’s accounts and financial records. state  auditor.The  appointed  or  elected  official  responsible  for  overseeing  state  fiscal transactions and auditing state-agency accounts. See  AUDIT. [Cases: States    76.…