Choose one: (a) a for-profit organization being audited for which revenue recognition might not be considered a risk? State two or three reasons to support your answer.

(b) Assume a planning audit for a local software development company. While preparing for the audit the Company's controller states that he does not believe you should spend any time auditing revenue because it has never been wrong in the past and they have really strong controls.

How would to respond to the controller?