Question：Michelson Co has r*ued its properties in the year. Which of the following pieces of audit evidence would be relevant to the valuation assertion?
　　A. Written representations from management.
　　B. The original purchase invoice for the property.
　　C. The title deeds.
　　D. A valuer's certificate.
　　The correct answer is: A valuer's certificate.
　　解析：The purchase invoice gives no evidence about the r*ued amount. It would not be relevant to obtain written management representations in relation to the valuation, as suitable alternative evidence exists. Title deeds give evidence about ownership, not valuation.