A
Pattern cards
Marketplace, subscription, and hybrid shapes — label the entitlement clock first.
Topic guide
Revenue cutoff guide for platform auditors
A compact map of financial auditing guidance for platform revenue cutoff testing — use it before you open the full course.
What “cutoff” means on a platform
On a traditional seller, goods ship and invoices print. On a platform, payment authorization, entitlement, settlement, and recognition can each stamp a different time. Cutoff testing means proving which stamp your client’s policy chose — and whether the ledger obeyed it near period end.
Three artifacts every file should hold
- A boundary map of clocks and policies.
- A stratified selection sheet weighted to peak hours and top SKUs.
- Exception narratives with residual risk language.
Where teams in Korea usually stumble
KST storefronts with UTC recognition policies, carrier billing lags, and bilingual workpaper reviews that dilute severity wording. Our Busan studio designed labs around those friction points.
B
Settlement lag
Trace delayed batches without assuming the storefront day equals the ledger day.
C
Partner packet
Assemble map, samples, and exceptions so review comments stay short.
Ready for guided labs?
Browse courses or ask which path fits your engagement calendar.