Field notes
Notes from planning meetings and stock-count mornings
Short pieces for finance teams preparing for an audit or review — written from the same questions we ask in the field.
Preparing your PBC list before the auditors arrive
How Taiwanese finance teams can organize the prepared-by-client list so fieldwork starts on schedule and query rounds stay short.
Revenue cut-off mistakes we still see at year-end
Common cut-off errors in Taiwanese trading companies and how finance teams can test shipping dates before the auditors do.
What happens during an inventory observation
A plain-language walkthrough of how auditors observe stock counts at Taiwanese warehouses — and how to prepare your floor team.
When a review is enough — and when you still need an audit
Choosing between a financial statement review and a statutory audit for bank, shareholder, and governance needs in Taiwan.