Field Notes
Notes from audit rooms and warehouse floors
Short guides on preparing schedules, surviving inventory counts, and understanding what auditors actually test.
Review versus audit — choosing the right engagement for your bank
A clear comparison of financial statement reviews and statutory audits for Taiwan borrowers preparing facility paperwork.
Materiality in plain language for first-time audited companies
Why auditors set materiality early, how it shapes sampling, and what it means for adjustments your board will see.
What happens during an inventory count observation
How auditors observe physical inventory in Taiwan warehouses — tags, cut-off, and why the shipping dock matters on year-end day.
Preparing your trial balance before auditors arrive
A practical checklist for Taiwan finance teams — reconciliations, open items, and the schedules auditors request first.