Field Notes ·
Building a PBC list that auditors will not rewrite
Practical advice for controllers preparing prepared-by-client schedules before statutory audit fieldwork in Taiwan.
A prepared-by-client (PBC) list fails when it is either a novel or a vague wish. The useful version names each schedule, the period it covers, the owner, and the format.
Prefer fewer, complete files
One trial balance with clear account mapping beats five overlapping exports. Label sheets with entity and period end in the file name. Auditors waste hours guessing which “TB_final_v3” is actually final.
Attach the story to unusual balances
If a receivable aged over 180 days is collectible because of a signed restructuring, put the agreement in the same folder. Do not wait for the query; the query will come.
Version once, notify once
When you replace a schedule, say what changed in a single message. Silent overwrites create duplicate testing and frayed tempers on both sides of the table.