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| 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. Consider the need to be on hand for the annual physical count if this system is not functioning properly. B. Investigate the physical handling and recording of unusual acquisitions of materials. C. Ascertain that materials said to be ordered, received, and paid for are on hand. D. Evaluate the reliability of information generated as a result of the purchasing process. |