Which of the following is true with regard to the reliability of evidence? a. Evidence obtained directly from top management, such as inquiry, is more reliable than internal documentary evidence. b. Evidence obtained from external sources, such as banks is more reliable than evidence directly obtained by the auditor. c. The source of evidence has in important effect on its relevance. d. Evidence obtained from external sources, such as bank statements are more reliable when they are received from outside the entity in comparison with client copies of the same documents