Which shows the correct ranking of audit evidence from most persuasive to least persuasive?
(a)

(i) Bank statement,

(ii) management representation letter,

(iii) client prepared bank reconciliation,
(iv) solicitor’s representation letter
(b)

(i) Bank statement,

(ii) solicitor’s representation letter,

(iii) client prepared bank reconciliation,
(iv) management representation letter
(c)

(i) Management representation letter,

(ii) solicitor’s representation letter,

(iii) client prepared
bank reconciliation,

(iv) bank statement
(d)

(i) Solicitor’s representation letter,

(ii) management representation letter,

(iii) client prepared bank reconciliation,

(iv) bank statement