Engagement
Revenue cut-off examination
Period-end testing of how orders, invoices, and deferred revenue post across applications when the books close.
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Month-end and year-end are when application timestamps, warehouse confirmations, and billing calendars disagree. This examination concentrates on the days surrounding cut-off: which invoices were raised early, which deliveries sat unbilled, and whether deferred balances still match open performance obligations.
We sample across streams, document exceptions, and leave you with a memorandum that external reviewers can file beside the trial balance.
Audience & outcome
Teams preparing year-end packs or lender packages who need cut-off certainty.
A cut-off memorandum covering sampled transactions around period end.
Engagement manager with revenue testing specialists
Scope notes
- Identification of cut-off windows by revenue stream
- Sampling of late invoices, credit notes, and deferrals
- Tie-out to bank receipts where relevant
- Full revenue recognition policy redesign
Client site or remote evidence rooms
Fixed fee by number of revenue streams
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