As a result of the new revenue recognition standard, auditors will face significant challenges, not only in learning about and understanding the standard, but in designing an effective audit plan and procedures to address the various risks. In this session, we will address some of the risks associated with pre-adoption date activities and requirements, and identify procedures that could be responsive to those risks.
In this session we will:
• Describe the risks associated with pre-adoption date activities and requirements
• Identify procedures that could be responsive to those risks
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