Smartdataintegration
Accountant examining printed financial statements with a pen

Engagement

Statutory financial audit

A full-period examination of your financial statements, ending in an independent opinion suitable for lenders, shareholders, and regulatory filing in Taiwan.

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Who this is for

Owners, CFOs, and boards of Taiwan-based companies that need an independent opinion on annual or interim financial statements — often ahead of bank covenants, equity rounds, or statutory filing.

What you receive

You receive a documented audit opinion, a management letter covering material findings, and working-paper support for the balances we tested. Your finance team keeps ownership of the books; we provide independent scrutiny.

Scope

Included

  • Engagement planning and materiality assessment
  • Walkthroughs of key revenue, purchase, and payroll cycles
  • Substantive testing of material balances and disclosures
  • Inventory observation when stock is material
  • Draft and final audit opinion with management letter

Not included

  • Bookkeeping or preparation of the financial statements themselves
  • Tax return preparation or tax controversy representation
  • Forensic investigation beyond ordinary audit procedures
  • Guarantees of an unmodified opinion regardless of findings

How the work unfolds

  1. 1

    Scoping call

    We confirm entities, reporting framework, period end, and any lender or shareholder deadlines.

  2. 2

    Planning & risk assessment

    Materiality, sampling approach, and a request list for ledgers, contracts, and board minutes.

  3. 3

    Fieldwork

    Testing on site or remotely, inventory counts if needed, and queries raised promptly with your team.

  4. 4

    Reporting

    Draft findings, clearance of open items, and issuance of the opinion and management letter.

Plan your next statutory audit

Share your period end and entity map. We will return a fee range and proposed fieldwork dates.

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Preparation we ask of you

Before fieldwork, please assemble the trial balance, prior-year working papers if available, bank confirmations in progress, and a schedule of related-party balances. Teams that clear the request list in the first week usually finish fieldwork closer to the shorter end of our timeline.

Constraints worth knowing

An audit cannot begin with incomplete ledgers. If cut-off entries or consolidation worksheets are still open, we will pause testing rather than issue a rushed opinion. Travel to outlying warehouses or factories is billed separately when inventory observation is required.