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One-half pageWhat accounts are included in the revenue cycleD.docx

The document discusses the accounts included in the revenue cycle and outlines the SEC's criteria for revenue recognition. It also examines the impact of internal controls on audits and the types of tests that can be employed to evaluate these controls within the revenue cycle.

One-half page
What accounts are included in the revenue cycle?
Discuss the U.S. Securities Exchange Commission's (SEC)
criteria for revenue recognition.
How would internal controls impact your audit?
What types of tests would you utilize to test the internal
controls for the revenue cycle?

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One-half pageWhat accounts are included in the revenue cycleD.docx

1.
One-half page What accountsare included in the revenue cycle? Discuss the U.S. Securities Exchange Commission's (SEC) criteria for revenue recognition. How would internal controls impact your audit? What types of tests would you utilize to test the internal controls for the revenue cycle?