76 The audit junior has been assigned to the audit of the bank and cash balances of Truse Co. He has noted down the audit evidence he plans to obtain in respect of the bank and cash balances: 1. Bank reconciliation carried out by the cashier 2. Bank confirmation report from Truse Co’s bank 3. Verbal confirmation from the directors that the overdraft limit is to be increased 4. Cash count carried out by the audit junior himself What is the order of reliability of the audit evidence, starting with the most reliable first?