An audit junior has been assigned to the audit of bank and cash balances of Howard Co. He has obtained the following audit evidence:

1. Bank reconciliation carried out by the cashier
2. Bank confirmation report from Howard’s bankers
3. Verbal confirmation from the directors that the overdraft limit is to be increased
4. Cash count carried out by the audit junior

What is the order of reliability of the audit evidence starting with the most reliable first?

A. 4, 2, 1 and 3
B. 2, 1, 4 and 3
C. 4, 3, 2 and 1
D. 2, 4, 1 and 3