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Edgepedia

519,064 articles

Audiovisual education

Audiovisual education: instruction using sight-and-sound materials such as film, radio, television, and computers. Also called multimedia learning research, grounded in Mayer's cognitive theory of multimedia learning with dual channels, limited capacity, and active processing.

Audit

An audit is an examination of an organization's financial statements giving reasonable assurance they are free of material misstatement, whether from error or fraud, ending in an auditor's opinion.

Audit bureau of circulations

An audit bureau of circulations is an independent organization that tabulates and certifies magazine and newspaper circulation figures, letting advertisers rely on them when buying ad space.

Audit committee

An audit committee is a committee of a company's board of directors that oversees financial reporting and audits, appointing and supervising the independent auditor; if none exists, the whole board serves.

Audit evidence

Audit evidence is all the information an auditor uses to reach the conclusions behind the audit opinion, tested for sufficiency, meaning quantity, and appropriateness, meaning quality.

Audit risk

Audit risk is the risk that an auditor expresses an inappropriate opinion when financial statements are materially misstated; it can be reduced but never eliminated.

Audit sampling

Audit sampling is the application of an audit procedure to less than 100 percent of the items in a balance or transaction class, using statistical or non-statistical methods.

Audit trail

An audit trail, also called an audit log, is a chronological record used to reconstruct and examine the sequence of activities in a security-relevant transaction.

Auditing (Scientology)

Auditing, also known as Scientology auditing, is the central religious practice of Scientology: an auditor asks a preclear specifically worded questions while monitoring responses on an E-meter.

Audition (Kitamura novel)

Audition (2025) is Katie Kitamura's fifth novel, about an unnamed middle-aged actress whose encounter with a young man, Xavier, who claims to be her son, destabilizes her marriage to Tomas. Told in two reimagined parts, it was shortlisted for the 2025 Booker Prize and is a Pulitzer Prize finalist.

Audition (オーディション) (1999 film)

Audition (オーディション, Ōdishon) is Takashi Miike's 1999 Japanese psychological horror film, adapted by Daisuke Tengan from Ryu Murakami's 1997 novel, in which widower Aoyama's fake casting audition leads to Asami's torture; premiered Vancouver 1999, Rotterdam 2000.

Auditor independence

Auditor independence is the requirement that an auditor be free of interests and relationships that could bias the audit, in fact and in the eyes of a reasonable observer.

Auditor's report

An auditor's report, also known as an audit report, is an independent auditor's formal written opinion on whether financial statements fairly present an entity's financial position and results.

Auditorio Nacional

The Auditorio Nacional is Mexico's main performance venue on Paseo de la Reforma in Mexico City, opened in 1952 and rebuilt as a concert hall in 1991.

Auditorio Telmex

Auditorio Telmex is a concert auditorium in Zapopan, near Guadalajara, Mexico, owned by the University of Guadalajara and opened in 2007 with a Plácido Domingo concert.

Auditorium

An auditorium is a room or building with tiered seating facing a stage, designed to give an audience good sightlines and sound for performances or lectures.

Auditorium Building

The Auditorium Building is an 1889 Chicago landmark on Michigan Avenue designed by Dankmar Adler and Louis Sullivan, whose theater was the first home of the Chicago Symphony Orchestra.

Auditorium Maecenatis

Auditorium Maecenatis (Auditorium di Mecenate) is a sunken apsidal hall on Rome's Esquiline, discovered in 1874 in the Horti Maecenatis; once called an auditorium, it is now read as a summer nymphaeum-triclinium with Third-Style garden frescoes.

Auditory Brain Stem Implantation

Auditory brainstem implantation (ABI) places an electrode array on the cochlear nucleus to give sound perception to people deaf from NF2, cochlear nerve aplasia, or cochlear ossification who cannot use cochlear implants; first implanted 1979, over 1,000 procedures worldwide.

Auditory Brain Stem Implants

Auditory brainstem implant (ABI), a neuroprosthesis stimulating the cochlear nucleus for deafness when the cochlear nerve or cochlea is unusable, originally for neurofibromatosis type 2; FDA approved 2000.

Auditory brainstem response

The auditory brainstem response (ABR), also called BAER, is an electrophysiological test recording auditory nerve and brainstem activity, used to estimate hearing thresholds in infants and assess brainstem function.

Auditory cortex

The auditory cortex is the region of the temporal lobe that receives and processes sound information from the ears, with primary area A1 on Heschl's gyrus.

Auditory Evoked Potentials

Auditory evoked potentials (AEPs) are scalp-recorded EEG responses to sound, spanning the ABR (under 10 ms), middle latency responses, cortical CAEPs, and sustained ASSR/FFR; used for objective hearing threshold estimation, screening, and hearing aid and cochlear implant assessment.

Auditory fatigue

Auditory fatigue is a temporary loss of hearing sensitivity after sound exposure, measured as a temporary threshold shift in decibels that recovers over minutes to days.

Auditory hallucination

Auditory hallucination: hearing sounds or voices without external stimulus; verbal subtype (AVH) affects 60-80% of schizophrenia patients and 10-15% of healthy people; explained by corollary discharge failure and inner-speech misattribution.

Auditory masking

Auditory masking is the elevation of one sound's detection threshold by another, a central psychoacoustic phenomenon first quantified by Harvey Fletcher at Bell Labs in 1937, and the principle behind MP3 compression.

Auditory processing disorder

Auditory processing disorder, also called central auditory processing disorder, is a neurological disorder in which the brain has trouble processing sounds even though hearing sensitivity is normal.

Auditory scene analysis

Auditory scene analysis is the framework describing how listeners group a sound mixture into separate auditory streams, established in Albert Bregman's 1990 monograph and the basis of computational sound-separation systems.

Auditory steady-state response

The auditory steady-state response (ASSR), also known as the steady-state evoked potential or amplitude-modulation following response, is an electrophysiological test that objectively estimates hearing thresholds in sleeping or sedated infants.

Auditory system

Auditory system: the ear and neural pathways converting sound into perception. Covers outer, middle, and inner ear, cochlear hair cells, tonotopy, brainstem processing, vertebrate evolution, and hearing ranges from fish to 300 kHz moths.