Field notes
Guides from the audit room
Short pieces on preparing schedules, surviving inventory observation, and keeping engagements on calendar.
How to survive your first inventory observation
What finance and warehouse teams in Taiwan should prepare before auditors count stock on the floor.
Building a PBC list that auditors will not rewrite
Practical advice for controllers preparing prepared-by-client schedules before statutory audit fieldwork in Taiwan.
Cut-off mistakes we see every December
Common revenue and purchase cut-off errors that delay Taiwan year-end audits — and how to catch them before fieldwork.
When an interim review is enough — and when it is not
How Taiwan boards and CFOs decide between limited-assurance interim reviews and full statutory audit procedures.
Related-party balances that trip Taiwan audits
Why related-party disclosures and supporting agreements need early attention in financial statement audits.