When auditing the trade receivables balance of a client an external auditor has obtained the following pieces of evidence:

A. For a sample of customers included in the trade receivables balance the client has provided the audit team with copies of the invoice they issued to their customers showing the amount owed

B. For a sample of customers included in the trade receivables balance confirmation received by the auditor directly from each customer of the amount that they owed the client at the year end

C. Recalculation of trade receivables balance by junior member of audit team

D. Verbal confirmation from management at the client regarding the recoverability of the trade receivables

Rank these pieces of evidence from most to least reliable. explain and justify your ranking.