Electronic versus Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance

A system and method for permitting three-dimensional navigation through a virtual reality environment using camera-based gesture inputs of a system user. The system comprises a computer-readable memory, a video camera for generating video signals indicative of the gestures of the system user and an interaction area surrounding the system user, and a video image display. The video image display is positioned in front of the system user. The system further comprises a microprocessor for processing the video signals, in accordance with a program stored in the computer-readable memory, to determine the three-dimensional positions of the body and principle body parts of the system user. The microprocessor constructs three-dimensional images of the system user and interaction area on the video image display based upon the three-dimensional positions of the body and principle body parts of the system user. The video image display shows three-dimensional graphical objects within the virtual reality environment, and movement by the system user permits apparent movement of the three-dimensional objects displayed on the video image display so that the system user appears to move throughout the virtual reality environment.

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