Field notes
Notes from Taiwan audit seasons
Short articles on cut-off evidence, sampling, confirmations, and count days — written for finance leads who prepare the files.
What belongs in a Taiwan year-end cut-off pack
A practical list of schedules auditors ask for first when reviewing December balances for companies trading across Taipei and northern Taiwan.
How we sample revenue without drowning in invoices
A walkthrough of risk-based revenue sampling used in mid-market audits, from stratification to vouching the selected lines.
Preparing bank confirmations for northern Taiwan lenders
Steps finance teams can take so bank confirmation replies arrive before the audit opinion deadline.
When an inventory count needs a second observer
Signs that a warehouse count is complex enough to justify two observers rather than a single day visit.