Technology and SaaS

SaaS audits, contract to rollforward.

From the order form to the deferred revenue rollforward — every line tied to the contract.

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Globex Corp · Order form
3-year subscription · TCV $720,000
Revenue parsed
Contract terms
ACV$240,000
TCV$720,000
Term36 months
BillingAnnual
Start01/01/2026
Implementation$25,000
Auto-renewal60-day notice
Revenue implications
Subscription POB
$240K × 3 years · ratable over term
Recognition pattern clear
Implementation POB
$25K · over service period
Verify start date with delivery
Contract parsed
POBs identified
1 item to verify

Order forms hide their POBs. Cutoff variances surprise everyone at review. The deferred revenue rollforward never quite ties on the first pass.

01·The Contract·Co-Audit

Read the order form. Find the POBs.

Ask about implementation services, auto-renewal, recognition pattern. Co-Audit cites the paragraph behind each answer.

See Co-Audit
Co-Audit
Globex Corp order form
Are there implementation services I need to break out?
Yes — a $25,000 implementation fee, billed at signing. Likely a separate POB given delivery happens before subscription start.
Performance obligations
SubscriptionRatable · 36 mo
ImplementationOver service period
globex_order_form.pdf· §2, page 3
Ask Co-Audit anything…
02·The Trace·Match Agent

Invoice to contract, in one view.

Match Agent walks each invoice back through the order form, the billing system, and the revenue schedule. All three sources tie.

See Match Agent
Sampled invoice · INV-4287
Globex Corp · $20,000 · 03/01/2026
Traced
ORDER
Order form· globex_order_form.pdf
Annual sub · $240K ACV · matches invoice line
BILL
Billing system· billing_2026_q1.csv
Charge ID c_8821 · same amount, same period
REV
Revenue schedule· rev_schedule_q1.xlsx
Recognized $20K · subscription POB · Q1
All three sources tie · ready to lock.Lock match
03·The Cutoff·Test Agent

Cutoff variances, in fieldwork.

Recognition timing tested across the quarter boundary. Variances surface in the review pile on day two — not Friday.

See Test Agent
Revenue cutoff testing · Q1 boundary
Period end · 03/31/2026
Cutoff
Invoice
Date
Amount
Period
Recog.
Result
INV-4287
03/01/2026
$20,000
Q1
Q1
Pass
INV-4391
03/29/2026
$12,400
Q1
Q1
Pass
INV-4422
03/30/2026
$8,200
Q1
Q2
Review
INV-4488
04/02/2026
$14,100
Q2
Q2
Pass
1 cutoff variance · INV-4422 recognized in Q2 despite Q1 service.Workpaper
04·The Rollforward·Financial Statement Review

Deferred revenue that foots cleanly.

Subscription, implementation, and services roll forward in one view. Amortization drift gets flagged on the line it broke.

See Financial Statement Review
Deferred Revenue Rollforward — FY26
$ in thousands · ASC 606
In review
Beg.BilledRecog.End
Subscription$1,800$3,240($2,850)$2,190
Implementation$185$42($75)$152
Professional services$0$48($48)$0
Total$1,985$3,330($2,973)$2,342
Implementation amortization period inconsistent with prior year — needs review.

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