As per my understanding for the said PO the IR has got booked & only the GR has got reversed. Now if you re-book the GR again then it will nullify the particular PO which you have mentioned.
When the physical inventory verification was being done how the inventory was being treated if for the particular goods receipt (GR entry) had not been booked ? Why is it you feel there will be a audit issue in the given case and how much will be the impact for these PO's?
If you want any further clarification on the same you can contact Kalyan in this regard he is the LE supervisor for MF facility. Thank you.