Yen-Ju Hsu
Engagement partner — statutory audits and group reporting
About
Intelligentbackends grew from year-end work for manufacturers and trading houses around Greater Taipei. We keep engagements personal: partners stay close to material balances and client meetings.
The practice began by taking on statutory audits that larger firms treated as afterthoughts — mid-size manufacturers with complex inventory, import traders with multi-currency ledgers, and subsidiaries needing Taiwan local work for group consolidation. Our office on Chung Hsin Road in San Chong keeps us near many of those warehouses and finance desks.
We plan materiality with management in the room. Sampling is explained in account terms, not slogans. When we find a cut-off error or a reconciliation that has been rolled forward for years, we name the account and the period — then discuss remediation before the opinion is finalized.
Independence is non-negotiable. We decline bookkeeping clients we would later need to audit, and we rotate review partners on longer relationships where professional standards require it.
Engagement partner — statutory audits and group reporting
Audit manager — fieldwork planning and inventory observations
Senior associate — reviews, confirmations, and working papers
Balances are supported by documents, confirmations, or observation — not by familiarity with last year’s file alone.
Management letters name the account, the risk, and a realistic fix your team can carry out before the next close.
We schedule around your inventory counts and consolidation deadlines, not the other way around.