Subscription Revenue Recognition Audit

Six weeks of guided practice for auditors and revenue accountants who need defensible checks on performance obligations, usage fees, and contract modifications.

Pricing on this page is informational only. Enrollment and invoicing are handled after a short intake call — there is no checkout on this site.

Modules

1. Contract register discipline Build a sampling frame from order forms and amendments before touching MRR exports.
2. Control Mapping Link each recognition step to an API event type, ledger account, and reviewer assertion.
3. Deferred & unbilled walkthroughs Period-by-period rollforwards with exception rules that survive partner review.
4. Modifications & upgrades Prospective vs cumulative catch-up decisions with documented judgment notes.
5. Multi-entity & Korea consolidations Shared billing stacks, FX on deferred balances, and intercompany clean-up patterns.
6. Workpaper rehearsal Present a live sample set as if to external auditors; receive structured critique.

Learning outcomes

Design a recognition check that cites contract, event, and journal evidence.
Explain why a billing export alone is insufficient for revenue assertions.
Produce a reusable template pack for your next audit cycle.

Instructor

Hye-jin Park

Former Big Four senior manager · revenue assurance lead for two SaaS platforms

Hye-jin designs the Control Mapping module and still reviews a sample of learner workpapers each cohort. Her focus is practical documentation, not theory recaps.

Learner notes

“The Control Mapping module forced us to name the webhook that supports each assertion. Our external reviewers stopped asking for ‘more screenshots.’” — Ara S., internal audit, Busan

“Useful, though the multi-entity week assumes you already know your intercompany chart. We had to pause and clean master data first.” — client in enterprise software

FAQ

Do I need IFRS 15 or ASC 606 experience?

You should know the five-step model at a working level. We do not reteach the standard from zero; we teach how to test it in subscription stacks.

Is this a substitute for a licensed audit opinion?

No. The course is professional education. Engagement conclusions remain your firm’s responsibility.

What is a real limitation of this course?

We do not provide industry-specific ERP connectors or live access to your production billing APIs. You will adapt patterns to your own systems; if your stack is heavily customized, expect extra internal mapping time beyond the six weeks.

How are cohorts scheduled?

New groups open roughly every eight weeks. Contact us for the next Korea Standard Time evening track.