Why are recelvables and revenue ripe areas for abuse or outright fraud? Income tax rules have been adjusted in recent years to make it easier to hide revenue from credit sales. SEC rules have been adjusted in recent years to make it easier to hide revenue from credit sales. No real event, such as the receipt of cash, is mecessary to record a debit to Accounts Recelvable and a credit to Revenue. Generally accepted auditing standards do not allow auditors to scrutinize the detailed records of credit sales