If Mr. Smith doesn't go to Hawaii for holiday, ____. [ ]

A. so will his wife

B. nor does his wife

C. nor will his wife

D. so does his wife

按照独立审计准则的相关规定，通过实质性测试获取适当的审计证据时，注册会计师应当考虑的主要事项包括( )。

A．被审计单位的经营规模及所在行业的环境因素

B．收入、费用是否归属当期，并相互配比

C．资产、负债在某特定时日是否存在和归属被审计单位

D．经济业务的发生是否与被审计单位有关