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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 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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