An analyst does research about real estate investment. When estimating the value of an industrial warehouse, which of the following real estate models most likely requires an adjustment to estimated market value of its benchmark（）

A. The cost approach.

B. The discounted after-tax cash flow approach.

C. The sales comparison approach.

当识别出管理层变更了会计估计时，注册会计师可以从以下方面考虑会计估计变更的合理性及会计处理的适当性（）。

A、考虑管理层作出会计估计变更的原因和依据

B、考虑截至审计报告日发生的事项是否提供有关会计估计变更的审计证据

C、考虑会计估计变更的会计处理是否正确以及相关披露是否充分、完整

D、同行业公开数据或可以获得的同行业类似的经验