Judicial Review

Appellate Court (Appeals Trial Court)
An appellate court has the authority to review and revise the decision of a lower court in the same case, providing a system of checks and balances within the judicial process.
De Novo
The term 'de novo' denotes starting anew or afresh, suggesting a second trial or review as if the first had never occurred. It is commonly used in legal contexts, particularly concerning appeals and retrials.
Nonacquiescence
Nonacquiescence refers to a situation where a court or administrative agency formally announces that it will not follow a precedent set by another court decision.
Reversed
An indication that a decision of one court has been overturned by a higher court.
Writ of Error
A Writ of Error is a procedural method utilized in some states to bring appeals in civil matters before an appellate court for review, which may potentially lead to the reversal of a lower court's decision.

Accounting Terms Lexicon

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