ABC会计师事务所接受委托对×公司2009年度财务报表进行审计，注册会计师在对其他特殊项目进行审计时，遇到下列问题，请代为作出正确的专业判断。

审计关联方交易时，注册会计师应当将重点放在( )。

A．识别关联方的权利和义务

B．函证关联方的存在性

C．证实关联方交易价格的公允性

D．评价关联方交易的披露

The nurse is evaluating a client who is complaining of shortness of breath. The client's respiratory rate is 26 breaths per minute so the nurse documents that he is tachypneic. The nurse understands that tachypnea means

A．frequent bowel sounds.

B．heart rate greater than 100 beats/minute

C．hyperventilation.

D．respiratory rate greater than 20 breaths/minute