Field notes
Short pieces drawn from audit fieldwork — cut-off pitfalls, stocktake habits, and how we write management letters that finance leads can use.
Year-end cut-off mistakes we still see in northern Taiwan books
Export invoices dated in December with January bills of lading remain a common source of overstated revenue before audit fieldwork begins.
Preparing your trial balance for a first-time audit
Companies facing their first independent audit often underestimate how much mapping and cleanup the opening balances need.
Inventory counts that survive auditor observation
A tidy warehouse and a written count plan matter more than last-minute overtime the night before stocktake.
Management letters without the theatre
A useful management letter ranks control points by operational risk and names the owner who can fix each one.