A client's materials purchasing cycle begins with requisitions from user departments and ends with the receipt of materials and the recognition of a liability. An auditor's primary objective in reviewing this cycle is to

a.Evaluate the reliability of information generated as a result of the purchasing process.

b.Investigate the physical handling and recording of unusual acquisitions of materials

c.Consider the need to be on hand for the annual physical count if this system is not functioning effectively

d.Ascertain that materials said to be ordered, received, and paid for are on hand