procedure? Vhich of the following would not be considered an analytical computing the gross profit ratio and comparing it to the industry average a b. ing the per unit price on a sales invoice to the master price list trac c. comparing current year's operating expenses to prior year's operating expenses d. dividing sales commissions by sales and comparing the results to the established commissic rate 3. After assessing RMM, the auditor has decided to do no tests of controls for a nonissuer client. From this, it can be inferred that the auditor is a. b, planning to rely primarily on substantive tests. in violation of GAAS. assessing control risk very low. planning to conduct extensive risk assessment procedures