Comment on the reliability of the evidence gathered using the procedure. An audit associate is preparing an audit program for the audit of a client's inventory purchases transactions. To gather evidence in support of the cutoff assertion, the associate included the following audit procedure in the audit program. Select a sample of receiving reports in the warehouse for three days before and after year-end and inspect related journal entries in inventory/accounts payable to determine that purchases were recorded in the proper period. Evaluate the relevance of the procedure in addressing the cutoff assertion