Flagship course
Revenue Recognition Audit Studio
Master the reasoning and workflows behind a financial auditing app for revenue recognition checks — from contract intake to defensible exception memos.
Learning outcomes
- Map multi-element arrangements into attributes a recognition checker can test.
- Distinguish material exceptions from noise using risk-weighted triage.
- Document clearance decisions that survive internal review and external inquiry.
- Adapt US-centric examples to Korea presentation and disclosure timing.
Modules
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01
Contract intake discipline
Reading commercial terms for performance obligations before any tool is opened.
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02
Attribute design for checkers
Translating obligations, SSP evidence, and timing into queryable fields.
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03
Running recognition checks
Lab sessions covering baseline runs, filter hygiene, and false-positive patterns.
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04
Channel incentives & rebates
Variable consideration under ERP posting quirks common in Korea distribution models.
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05
Modifications mid-cycle
Amendments, catch-up adjustments, and how checkers lag commercial reality.
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06
Memo craft & peer review
Writing and defending clearance narratives; presenting to a simulated audit committee.
Instructor
Minseo Han, CPA
Former Big Four senior manager focused on technology revenue, now designing Scalablewebtools curricula from Seoul. Minseo has led recognition remediations for issuers listing on KOSPI and overseas exchanges.
Office hours emphasize borderline principal-vs-agent calls and how checkers misread fee structures after amendments.
Pricing (informational)
Individual seats typically enroll through the Recognition Suite tier at ₩1,740,000. Team and Atelier arrangements are quoted separately. No payment is taken on this website.
Ask about the next cohortFAQ
Do I need prior IFRS 15 experience?
Comfort with the five-step model helps. Absolute beginners should start with Ledger Review before the Studio.
Is the Lab the same as production software?
No. It mirrors workflows of a financial auditing app for revenue recognition checks but uses synthetic data and intentionally slower refresh cycles.
What is a real limitation of this course?
We do not certify you on a specific vendor product version. Interface layouts in your firm’s tools will differ; the Studio teaches transferable judgment and triage, not button-for-button training on every release.
Are sessions live or recorded?
Core lessons are recorded; office hours and memo reviews are live for the cohort you join.
Module 4’s rebate walkthrough mapped cleanly onto our channel accrual process. I still open those worksheets during month-end.
Useful, though Module 2 assumes more ERP field access than some juniors have. Pair a systems person with each analyst if you can.