B is corrent because the purchase invoice prepared by the vendor is independent information which provides an excellent means of verifying debits to perpetual inventory records.
A is incorrect because the purchase requisitions are internal requests within the client’s firm to the client’s purchasing department and would not be a basis for debiting perpetual inventory records.
C is incorrect because purchase orders issued by the client’s purchasing department would not be a basis for debiting perpetual inventory records, as the purchase orders may go unfilled by suppliers.
D is incorrect because the purchases journal is a client-prepared document which is a less valid form of audit evidence than a document prepared by independent third parties.
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