Answer
Because revenue is a presumed fraud risk, procedures include: understanding recognition policy vs the framework (e.g., IFRS 15 performance obligations), testing occurrence (vouch to contracts/shipping), completeness (trace deliveries to invoices), cutoff around period-end, analytical review of margins/trends, confirming receivables, and scrutinizing unusual manual revenue journals and credit notes after year-end.
Real-world example The auditor examines late-year contracts and post-year-end credit notes to detect premature or fictitious revenue.