（二）A注册会计师负责审计甲公司20×8年度财务报表。在确定审计证据的充分性和适当性时，A注册会计师遇到下列事项，请代为做出正确的专业判断。

在确定审计证据的相关性时，下列表述中错误的是（）。

A．特定的审计程序可能只为某些认定提供相关的审计证据，而与其他认定无关

B．针对某项认为从不同来源获取的审计证据存在矛盾，表明审计证据不存在说服力

C．只与特定认定相关的审计证据并不能替代与其他认定相关的审计证据

D．针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据

Feasibility should be measured throughout the life cycle of system development. The scope and complexity of an apparently feasible project can change after the initial problems and opportunities are fully analyzed or after the system has been designed. Thus, a project that is feasible at one point may become infeasible later. The first feasibility analysis is conducted during the (1). The (2) represents a major feasibility analysis activity since it charts one of many possible implementations as the target for systems design. (3)  is a measure of how well the solution will work in the organization. It is also a measure of how people feel about the system. When it is determined in the later stages of the system life cycle, (4)  is often performed with a working prototype of the proposed system. This is a test of the system's user interfaces and is measured in how easy they are to learn and to use and how they support the desired productivity levels of the users. Economic feasibility has been defined as a cost-benefit analysis. The (5)  technique is a simple and popular method for determining if and when an investment will pay for itself.

空白（4）处应选择（）

A.performanc eanalysis

B.control analysis

C.usability analysis

D.interface analysis