Jenna is working on the audit of a client's accounts receivable. During the last few weeks she has conducted interviews with the accounts receivable manager, the CFO, and staff working in the accounts receivable department. She has also overseen the external confirmations of accounts receivable. Jenna also examined some of the cash receipts received from the client's customers after year-end. She then vouched a sample of accounts receivable balances from the AR ledger back to the underlying shipping documents and sales invoices, and traced a sample of shipping documents and sales invoices through to the A/R ledger. Required a) List the types of audit evidence gathered by Jenna and comment on the reliability of each type. b) Link each type of evidence she gathered to the relevant accounts receivable assertion(s) it can be used to test