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Rank the reliability of the following items of audit evidence from best ( 1 ) to worst ( 4 ) Bank statement provided by the

Rank the reliability of the following items of audit evidence from best (1) to worst (4)
Bank statement provided by the bank
A customer confirms his balance in response to a telephone enquiry
The finance director says an invoice has been paid
A list of unpaid invoices extracted from the client's accounting records
\table[[Bank statement provided by the bank,],[A customer confirms his balance in response to a telephone enquiry,],[The finance director says an invoice has been paid,],[A list of unpaid invoices extracted from the client's accounting records,]]
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