Deferred Revenue & Churn Audit
Reconcile deferred balances and cancellations so period close figures hold up.
Deferred revenue and churn adjustments are where subscription books often drift. We reconcile liability balances, cancellation timing, and refund postings against source billing data.
Included in this engagement
- Deferred revenue roll-forward for selected periods
- Churn and cancellation cut-off testing
- Refund and credit-note sampling
- Control notes for month-end ownership
- Remediation priority list