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hello and welcome to the channel today Im going to show you how to audit the court of assertion for Revenue cutoff is very important when it comes to revenue because management might be buyers to want to record Revenue before you know the recognition criteria is met so that is why today Im going to be focusing this video on the court of assertion for Revenue so lets get into the video so as you know always this is our working paper this is working paper Im going to be using to test the code of assertion youre going to put your companies the company um your auditing what are you auditing Im auditing the revenue call of okay and then youre going to put the year in so what is the purpose of this working paper what are we trying to achieve so I want to ensure that call off is appropriate right and that revenue is recorded in the proper period we want to ensure that the client has not you know recognized Revenue too early so what are the procedures we are going to take if somebody as