The purchase requisition is often prepared O electronically, and it represents the start of the transaction trail of documentary evidence in support of management's assertion of occurrence of purchase transactions manually, and it represents the end of the transaction trail of documentary evidence in support of management's assertion of occurrence of purchase transactions O electronically, and it represents the end of the transaction trail of documentary evidence in support of management's assertion of occurrence of purchase transactions manually, and it represents the start of the transaction trail of documentary evidence in support of management's assertion of occurrence of purchase transactions