Process
What happens between the scoping call and the opinion letter
Financial auditing is a sequence of decisions: materiality, sampling, confirmations, and clearance. Here is how Intelligentbackends runs that sequence for Taiwan clients.
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Scoping
We confirm year-end date, entities, reporting framework, and who will use the opinion. You share last year’s statements if available and flag known problem accounts.
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Engagement letter
Scope, fee, timetable, and client responsibilities are signed. Independence confirmations are completed before we accept the engagement.
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Planning & requests
Materiality is discussed. You receive a request list: trial balance, reconciliations, contracts, minutes, and inventory count instructions.
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Fieldwork
We test selected balances, send confirmations, and observe inventory when material. Open items are logged daily so surprises do not arrive at the closing meeting.
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Clearance & opinion
Draft findings and the draft opinion are reviewed with management. After open items clear, we issue the final opinion and management letter.
What we need from your side
A single engagement contact who can gather schedules, authorize bank confirmations, and schedule warehouse access. Missing cut-off documents and incomplete inventory tags are the most common causes of delay.
Where we work
Fieldwork covers Greater Taipei and nearby industrial areas. Our office address for correspondence is No.4,Lane609,ChungHsinRd.SanChungcityTaipei. Phone: +886229996942.