Field notes
Short pieces on how financial audits actually move through busy season in Taiwan.
What Taiwan boards usually ask before signing an audit engagement letter
Independence, timing, and who owns the draft statements — the questions that save weeks later.
Inventory cut-off mistakes that show up every busy season
Goods in transit, consignment stock, and weekend shipments — where cut-off testing finds trouble.
How to prepare bank confirmations without stalling fieldwork
A practical sequence for listing accounts, authorizing requests, and chasing outstanding replies.
Reading a management letter without defensiveness
Severity rankings, repeat findings, and which points deserve a board discussion versus a process tweak.
First-year audits: what finance teams underestimate
Opening balances, prior-period schedules, and why the first engagement takes longer than the second.