- The recursive process of evidence-driven, belief-based risk assessment. - An analytical approach used to determine the location of client management's delivery equipment. - The assessment of the degree of correspondence between management's assertions and economic reality. - The strategy and act of acquiring and evaluating evidence of and from entity business states (EBS), management's information intermediaries (MII) and management's business representations.According to the preface of the BPS monograph, what is triangulation?