Classify the following items of audit evidence from most reliable (1) to least reliable (17). Discuss the reasons for your classifications.

a. Canceled payroll check.

b. Copy of client sales invoice.

c. Request for a travel advance.

d. Client-prepared receiving report for merchandise.

e. Client-prepared depreciation worksheet.

f. Journal entry to correct an account classification.

g. Board of director minutes signed by the corporate secretary.

h. Vendor invoice for merchandise purchased.

i. Client-prepared purchase order for merchandise.

j. Copy of client articles of incorporation.

k. Bank statement.

1. Cutoff bank statement received directly by the auditor.

m. Positive accounts receivable confirmation.

n. Client-prepared inventory count sheet.

o. Oral client representations.

p. Written client representations.

q. Representation letter from client's attorney.