A. Since management is questioning specific sales commissions, calculating commission ratios would not be useful, since the ratios would be based on total sales and total commissions rather than on the sales made by and commissions paid to specific sales persons.
B. Since management is questioning specific sales commissions, tests of overall reasonableness would not be useful, since the tests would be based on totals rather than specific transactions.
C. Since management is questioning specific sales commissions, the accuracy of the recorded commission for specific salespersons will be best determined by recomputing a sample of commissions for the salespeople whose commissions are in question.
D. Since management is questioning specific sales commissions, use of analytical procedures would not be useful, since the analytical procedures would be based on totals rather than specific transactions.
