Which of the following methods of capital asset valuation is not considered an acceptable alternative under generally accepted accounting principles for a donated capital asset?

Which of these statements concerning illegal acts by clients is correct?

a. An auditor's responsibility to detect illegal acts that have a direct material effect on the financial statements is the same as that for errors in fraud b. An audit in accordance with generally accepted auditing standard normally includes audit procedures specifically designed to detect illegal acts that have an indirect but material effect on the financial statements c. An auditor considers illegal acts from the perspective of the reliability of management's representations rather than their relation to audit objectives derived from financial statement assertions d. An auditor has no responsibility to detect illegal acts by clients that have indirect effect on the financial statements

Information created by others, often published in print or on the Web is known as ________

A) secondary data B) structured content C) microcontent D) metadata