When auditing the cash and bank balances of a client an external auditor has obtained the following pieces of evidence:

A. Report confirming balances received directly from the bank

B. Bank reconciliation performed by a junior member of the audit team

C. Bank reconciliation reperformed by an experienced member of internal audit at the

client. The external auditor has copies of these reconciliations.

D. Verbal confirmation from management at the client that a daily bank reconciliation is

carried out

Rank these pieces of evidence from most to least reliable. Justify your ranking.