37. It is common for data problems to arise when a company A. has no subsidiaries and has not acquired any other companies B. acquires another company C. changes accounting method D. changes an accounting estimate 38. When a new company is acquired, A. there is rarely any disruption to accounting and information technology (IT) systems B. there is frequently a period of transition and integration of accounting and IT systems when different formats are introduced C. there is infrequently a period of transition and integration of accounting and IT systems when different formats are introduced. D. the acquiring company's systems are immediately discontinued and replaced with the acquiring company's systems The auditor determines the relevance of data by A. the nature of the audit question or assertion being tested B. confirming its relevancy with senior management C. ensuring the data is unrelated to any audit assertion the auditor wishes to test D. inquiring of the internal auditors yeye