登录之后可查看解析

C is corrent because whether the data were processed in a computerized system or in a manual accounting system will not in and of itself influence reliability--either type of system may provide reliable (or unreliable) information.
A is incorrect because whether the data were obtained from independent sources is a factor which influences the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.
B is incorrect because whether sources within the entity were independent of those who are responsible for the amount being audited does influence the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.
D is incorrect because whether the data were subjected to such audit testing is a factor which influences the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.