Chartered Accountants in Delhi & Gurgaon | Audit, Tax & GST Services

PJRJ & Associates — CA firm in Delhi and Gurgaon offering statutory audit, GST consulting, internal audit, and income tax advisory for businesses across Delhi NCR and India.

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Audit & Assurance service

Revenue Audit

Detailed examination of revenue recognition, billing accuracy, and collection efficiency. Particularly valuable for businesses with multi-channel revenue streams or performance-based contracts.

Revenue is the most misstated line item in many businesses — whether through premature recognition, unrecorded collections, channel partner disputes, or complex contract terms. PJRJ revenue audits examine billing cycles, collection patterns, contract compliance, and cut-off to give management and stakeholders confidence that reported revenue is complete and accurate.

Who it's for

  • SaaS, IT services, and project-based businesses with milestone billing
  • Retail and e-commerce companies with omni-channel sales
  • Businesses with franchise, dealer, or commission-based revenue models
  • Companies preparing for investor due diligence or internal fraud reviews

Deliverables

  • Review of revenue recognition policy against Ind AS 115 / applicable standards
  • Testing of invoices, contracts, delivery proof, and collection linkage
  • Cut-off testing at period-end for completeness and accuracy
  • Analysis of credit notes, refunds, and revenue reversals
  • Report on exceptions, control weaknesses, and recommended fixes

Our approach

  1. 1Understand revenue streams, pricing models, and billing systems
  2. 2Identify high-risk accounts — new products, large contracts, related parties
  3. 3Test samples across the revenue cycle from order to cash
  4. 4Interview operations and sales teams where discrepancies arise
  5. 5Summarise findings with quantified impact where possible

Our team has audited revenue across 15+ industries — we know the patterns that indicate leakage or manipulation, and we communicate findings in language your board understands.

Revenue audits are delivered for Delhi/NCR headquartered businesses and pan-India operations with centralised or decentralised billing functions.

Discuss your revenue audit requirements

Speak directly with a PJRJ specialist — we respond within one business day.

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