【单选题】Which of the following statements concerning audit evidence is true?
A: To be appropriate, audit evidence should be either persuasive or relevant, but need not be reliable.
B: The measure of the quantity and quality of audit evidence lies in the auditor’s judgment.
C: The difficulty and expense of obtaining audit evidence concerning an account balance is a valid basis for omitting the test.
D: A client’s accounting records can be sufficient audit evidence to support the financial statements.