A capacitor and a battery both store energy, but they are only superficially similar. A battery tries to be a constant voltage source, but in reality ends up being more like a constant voltage source in series with a resistor. A capacitor is nowhere near a constant voltage source. battery stores energy in a chemical medium, while a capacitor stores it in an electric field. Now you could argue on deep principles that the chemical medium is just storage in the position of electrons in the material, but as we commonly understand it they are quite different.
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The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is. the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing. This paper is published by. the AIPA Assurance Services Executive ommitteeâs Emerging Assurance Technologies Task Force with the intent of offering. insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit. This.