Which One of the Following Would NOT Be a Test

Multiple Choice

Which one of the following would NOT be a test used when auditing accrued sales commissions?

A) Test the detail tie-in in the commissions expense account at interim dates.
B) Test the calculation (recalculate) based on the agreement between client and employees.
C) Confirm the commissions directly with the employees.
D) Compare the method of accruing commissions with the previous years.