$22)$ A company's internal control procedures over the acquisition cycle should prevent the preparation of a voucher for goods that have not yet been received. Which of the following is the best procedure to assure vouchers are not prepared for goods not received?

A$)$ purchase order and vendor invoice are matched to the receiving report

B$)$ compare goods received with goods ordered

C$)$ perform sample test counts of items when received

D$)$ compare the requisition for goods with the purchase order