Which of the following statement about determining the relevance of audit evidence is true ( ).
选项：

A:Certain audit procedures may only provide audit evidence relevant to certain determinations and not to others
B:Contradictions in audit evidence obtained from different sources for an identification indicate that the audit evidence is not available
C:For the same identification, audit evidence cannot be obtained from different sources or different nature of audit evidence
D:Audit evidence that is only relevant to a particular designation can also be used as a substitute for audit evidence that is relevant to other designation