Vol. IVThe Revenue Audit Guide
Audit of the full Order-to-Cash cycle in SAP SD and FI-AR — customer and material master data, sales order management, delivery and billing, revenue recognition under Ind AS 115, accounts receivable, credit management, ECL provisioning, returns, unbilled revenue, advances, other income, inventories, GST/TCS, cash flow reconciliation, data analytics and disclosure. Four foundation chapters followed by fifteen procedure chapters, each mapped to audit assertions with specific T-codes, key tables, and data extraction steps.