23. Which of the following statements describes an appropriate relationship with respect to the reliability of audit evidence?

A. A bank confirmation received directly by the auditor is more reliable than a bank confirmation initially received by the client and forwarded to the auditor.

B. Evidence drawn from a document prepared by the client is more reliable than evidence drawn from a document prepared by an external party that is forwarded to the auditor by the client.

C. Receiving confirmation from third parties as to the existence of securities is more reliable than the auditors' personal inspection of those securities.

D. Verbal inquiries received from the client regarding sales made to customers are more reliable than sales invoices prepared by the client for its customers.