Field notes
Guides from the audit room floor
Short articles for finance teams preparing working papers — written from engagements around Taiwan’s industrial parks.
11 May 2026
When inventory counts still matter for a Taiwan manufacturer
Why physical observation remains central to year-end assurance for factories holding raw materials and work-in-progress.
2 April 2026
Preparing related-party schedules before the auditor arrives
A short checklist for listing intercompany sales, loans, and guarantees so year-end fieldwork does not stall on missing disclosures.
17 February 2026
Cut-off testing without derailing month-end
How revenue and purchase cut-off samples work, and how finance teams can stage shipping documents so auditors do not block the close.
8 January 2026
What belongs in a management representation letter
Plain-language notes on the statements directors sign at the end of an audit engagement.