The following are ninesituations, each containing two means of accumulatingevidence:

1. Confirm receivables with consumers versus confirming accounts receivable with business organizations.
2. Physically examine3-inch steel plates versus examining electronic parts.
3. Examine duplicate sales invoices when several competent people are checking eachother's work versus examining documents prepared by a competent person on aone-person staff.
4. Physically examine inventory of parts for the number of units on hand versus examining them for the likelihood of inventory being obsolete.
5. Discuss the likelihood and amount of loss in a lawsuit against the client withclient's in-house legal counsel versus discussion with the CPAfirm's own legal counsel.
6. Confirm the oil and gas reserves with a geologist specializing in oil and gas versus confirming a bank balance.
7. Confirm a bank balance versus examining theclient's bank statements.
8. Physically count theclient's inventory held by an independent party versus confirming the count with an independent party.
9. Obtain a physical inventory count from the company president versus physically counting theclient's inventory.

Requirements

a.

Identify the six factors that determine the reliability of evidence.

b.

For each of the ninesituations, state whether the first or second type of evidence is more reliable.

c.

For eachsituation, state which of the six factors affected the reliability of the evidence.