Which of the following would not represent audit evidence obtained through the auditor’s direct personal knowledge?
选项：

A:A sample of investment transactions is examined by the auditor to determine if the transactions were recorded in the proper accounts.
B:The auditor re-computes a sample of vendor invoices.
C:Accounts payable confirmations are sent out by and returned to the auditor.
D:The auditor observes a year-end inventory count by the client.