Evidence comes in various types and has different degrees of reliability. Following are some statements that compare various types of evidence.

a.	A bank confirmation versus observation of the segregation of duties between cash receipts and recording payment in the accounts receivable subsidiary ledger.
b.	An auditor%u2019s recalculation of depreciation versus examination of raw material requisitions.
c.	A bank statement included in the client%u2019s records versus shipping documents.
d.	Physical inspection of common stock certificates held for investment versus physical examination of inventory components for a personal computer.

Required:

For each situation, indicate whether the first or second type of evidence is more reliable. Provide a rationale for your choice.