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The PCAOB emphasizes the importance of controls,such as establishing antifraud programs.
Visual Recognition
The cognitive process by which the brain identifies and understands objects, faces, and symbols seen through the eyes.
Visual Images
Mental representations of objects, scenes, or events that are not currently present to the senses.
Spatial Relationships
The understanding of how objects or points in space relate to each other in terms of distance, direction, and position.
Mental Rotation
The cognitive ability to rotate mental representations of two-dimensional and three-dimensional objects.
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