Question: An important test for Revenue is cutoff. For example, are things recorded in the correct period? You are given sales data from the month prior

An important test for Revenue is cutoff. For example, are things recorded in the correct period? You are given sales data from the month prior to year end to the month\ after year end. You use data visualization to show sales transactions for the two month period to test if the sales are recorded in the proper period.

What incentives might the client have to record as many sales as possible in the year-end under audit?

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