在确定审计证据的相关性时，下列事项不属于注册会计师应当考虑的是（）。
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
C、从外部独立来源获取的审计证据比从其他来源获取的审计证据更可靠
D、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
参考答案：C
解析：本题考查的是审计证据的性质。从外部独立来源获取的审计证据比从其他来源获取的审计证据更可靠，是属于注册会计师考虑审计证据可靠性的因素。
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| Have you ever heard of the saying, "if you want a friend, be 1 !" what does it 2 ? There are many different things that you can do to 3 friends. You may find out what they are if you 4 someone make friends. Here is 5 one new teacher made friends with the 6 in her class on the first day of the school. When the bell 7 , the teacher smiled at all the students. Then she said, "Good morning. How nice it is to have all of you 8 my class this year! I want to 9 each of you very much. I am sure we will enjoy working together." The teacher smiled, used a pleasant 10 and acted 11 a friendly way. She told the students her 12 and wrote it on the blackboard. Then she told them something she liked to 13 and hoped to do with them during the year. The students knew that she liked many of the same things they like. Everyone felt that she 14 what she said. Each of them wanted to know 15 and be her friend. Then she let the students tell something about 16 . So they felt that the teacher knew them. Could you make friends as the teacher 17 ? How do you know and like your classmates? One 18 is to find out more about them. During the 19 you can talk to them. You may ask them their names and the names of the schools they went to last year. They want to know about you, too. You may tell them about your interests or your holiday experiences. It is often easy to be friends with people who have the 20 interests and play the same games. As you talk, the others may be thinking." I like to do. It should be fun to be friends with you." Remember! Just talking together in a friendly way is one good way to make friends. | ||||
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