Continuous Assurance (Continuous Auditing) Is the Process by Which Assurance

question 85

True/False

Continuous assurance (continuous auditing) is the process by which assurance is provided through monitoring of automated controls and business events in real time or near real time.

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Definitions:

Brightness

The perception of how luminous an object appears, influenced by the object's illumination and the contrast with its surroundings.

Perceptual Set

A mental predisposition to perceive one thing and not another, influenced by expectations, emotions, and experiences.

Gestalt Psychologist

A psychologist who studies how people perceive and experience objects as whole patterns or configurations, not just as simple sums of their parts.

Negative Afterimages

A visual phenomenon where an image continues to appear in one's vision after the exposure to the original image has ceased.