Manufacturers around Taichung often ship on weekends to meet export schedules. If the shipping log and the sales invoice dates diverge by a day, revenue and inventory can both land in the wrong period.
Consignment arrangements with distributors are another frequent source of confusion. Stock sitting at a customer’s warehouse may still belong to you until a sale triggers; the audit team will ask for consignment agreements and month-end quantity reports.
Goods in transit between plants should carry a clear transfer note with quantities, part numbers, and the receiving plant’s acknowledgment. Without that trail, count sheets alone rarely settle ownership.
Before year-end, freeze receiving and shipping for a short window around the physical count. Document any emergency movements with dual signatures so the auditor can reconcile them to the perpetual records.
A tidy cut-off file — shipping logs, gate passes, and invoice registers for the five days around year-end — shortens fieldwork more than any last-minute spreadsheet reconciliation.