Recording of sales invoices; going concern

Hello Ken,

I am sorry- I have another question on the recording of invoices:

Does an entity recorded revenue and receivables upon the despatch of the goods? If so, would there be any implications if a business were to post its sales invoices later than usual?

In a question where it asks for going concern indicator and going concern procedures, do the going concern procedures have to be specifically related to the going concern indicator pointed out?

Thank you in advance.