Receipts and invoices are compared to which primary quality control (QC) document?

The comparison of receipts and invoices is primarily conducted with the Purchase Order Report. This document serves as a key reference for verifying that the quantities and specifics of the goods received match what was ordered. By using the Purchase Order Report, you can ensure that the items delivered, as reflected in the receipts and invoices, align with the original order terms, such as item descriptions, quantities, and prices. This step is crucial for maintaining accuracy in inventory management and ensuring that the organization only pays for goods that were indeed requested and received.

The other options may play roles in quality control, but they do not directly serve as primary documents for this specific comparison. For example, the Inventory Report focuses on current stock levels and availability, while the Source Document Control Report tracks the origins and documentation of orders, rather than their procurement through purchase orders. The Material Inspection Report relates to assessing the quality and compliance of the materials received but does not facilitate the comparison against invoices and receipts as effectively as the Purchase Order Report does.