Final answer:
The first step in the receiving process is to compare the purchase order and invoice, ensuring the delivered items match the order before proceeding to inspection and storage.
Step-by-step explanation:
In the receiving process, the first step that should be taken is to Compare the purchase order and invoice. This step is critical to verify that the items delivered match the items that were ordered. Only after confirming the details on the purchase order and invoice are accurate, should the items be inspected for quality and quantity before any further action, such as sending items to storage or rejecting them if necessary. The first step in the receiving process is to compare the purchase order and invoice, ensuring the delivered items match the order before proceeding to inspection and storage.