Business-to-business websites utilize all of the following incentives, except:

Which of the following factors would be of least importance to an auditor in determining how much reliance can be placed on the work of internal auditors?

A) The competence and objectivity of the internal audit function. B) The materiality or significance of the accounts examined by the internal audit function. C) The audit risk associated with the accounts examined by the internal auditors. D) The nature of the audit software documentation used by the internal auditors.

If 75% of consumers are aware of Ace Motors' newly launched line of hybrid cars called the Opus, and 45% of that group likes the product's benefit, and 44% of that group finds the price acceptable, and 51% of that group intends to buy the product in

their local market, and 75% of that group actually purchase the product from Ace Motors and its dealers, then the market share index for the Opus is ________. A) 1.2% B) 3.6% C) 5.7% D) 7.5% E) 12.9%