In each of the following cases, rank the various items of evidence on a scale from most persuasive to least persuasive. Furnish support for your rankings.

a. Evidence to support the cash account.

(1) Bank reconciliation prepared by the client.

(2) A written confirmation of the bank balance, sent directly by the bank to the auditor.

(3) Written certification by the client that the bank balance is correct.

(4) The year's canceled checks and validated deposit slips held by the client.

b. Evidence to support accounts receivable (not including the allowance for doubtful accounts).

(1) Sales invoices held by the client.

(2) Written certification by the client that the balance is correct.

(3) Written confirmation of the balances, sent by the customers directly to the auditor.

(4) An accounts receivable aging schedule prepared by the client.

(5) Shipping documents held by the client, showing the dollar amount of merchandise sent to customers.

(6) Deposit slips held by the client, showing the cash received from customers during the month after year-end.

c. Evidence to support inventory quantities.

(1) Purchase invoices held by the client.

(2) Canceled checks issued to vendors.

(3) Observations of the client's physical count.

(4) A written certification from the client that the amount shown as inventory is correct.

(5) Written confirmation of inventory quantities sent by a public warehouse directly to the auditor.