1. To test sales commissions, the auditor calculated the ratio of sales commissions expense to sales. 2. The auditor reviewed the accounts receivable with the credit manager to determine the collectability of the accounts. 3. Analytical Procedures The auditor compared copies of sales invoices with the sales journal for customer names and amounts. Tracing 4. Inquiry The auditor added the sales journal entries to determine if they were correctly totaled. Reperformance