Field notes
Notes from the audit room and the warehouse floor
Short articles on decisions finance teams face before and during a financial audit in Taiwan.
What Taiwan boards should ask before signing the engagement letter
The engagement letter sets materiality, access, and timing. Boards that skim it often discover gaps only when the filing deadline is close.
Inventory cut-off mistakes we see most often in Taichung manufacturers
Goods in transit, consignment stock, and weekend shipments keep turning up as cut-off adjustments. Here is how to document movements cleanly.
How to prepare bank confirmations without delaying the opinion
Confirmation timing is one of the few steps outside management’s direct control. Start early and keep a chase log.
Reading a management letter: which points need action before next year
Not every observation carries equal weight. Separate design weaknesses from documentation gaps, then assign owners.