You are auditing the revenue cycle for your client. During your examination, you find that the client has transferred several products to their own, off-site warehouse and recorded the revenue in the books and records, at an amount close to $1,000,000. You ask the CFO about the recording of the revenue and he says, "The products have left our facility and will be shipped to the customer. Here, I will show you the customer purchase orders", he says. Do you agree with the Chief Financial Officer's (CFO) recording of the revenue? Explain your position.