Which of the Following Is Least Likely to Aid the Auditor

Multiple Choice

Which of the following is least likely to aid the auditor in evaluating the risk of improper revenue recognition due to fraud?

A) Analysis of sales commissions over the most recent five-year period.
B) Comparison of sales volume, as determined from recorded revenue amounts, with production capacity.
C) Trend analysis of revenues and sales returns by month.
D) Comparison of revenue reported by month and by product line for the current and prior years.