Although the validity of evidential matter is dependent on the circumstances under which it is obtained, there are three general presumptions that have some usefulness. The situations given below indicate the relative reliability a CPA has placed on two types of evidence obtained in different situations. Which of these is an exception to orie of the general presumptions?

a. The CPA places more reliance on the balance in the scrap sales account at Plant A. where the CPA has made limited tests of transactions because of effective controls. than at Plant B, where the CPA has made extensive tests of transactions because of ineffective controls.

b. The CPA places more reliance on the CPA's computation of interest payable on outstanding bonds than on the amount confirmed by the trustee.

c. The CPA places more reliance on the report of an expert on an inventory of precious gems than on the CPA's physical observation of the gems.

d. The CPA places more reliance on a schedule of insurance coverage obtained from the company's insurance agent than on one prepared by the internal audit staff.