In assessing the risks associated with revenue recognition, the auditor will likely consult criteria provided by the

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In assessing the risks associated with revenue recognition, the auditor will likely consult criteria provided by the SEC. What criteria has the SEC used to help determine if revenue can be recognized? Why might the auditor need to do additional research and consider additional criteria on revenue recognition?
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Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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