Field notes

Short pieces from audit planning and fieldwork — written for finance teams closing books in Taiwan.

Wed Mar 11 2026 20:00:00 GMT-0400 (Eastern Daylight Time)

Preparing the PBC list before auditors arrive

What belongs on a prepared-by-client list so fieldwork does not stall on missing reconciliations.

Tue Jan 27 2026 19:00:00 GMT-0500 (Eastern Standard Time)

Coordinating count day across sites so the auditor can observe existence without freezing operations longer than necessary.

Tue Nov 04 2025 19:00:00 GMT-0500 (Eastern Standard Time)

Why auditors revisit materiality when revenue mix, debt covenants, or user focus changes.

Wed Sep 17 2025 20:00:00 GMT-0400 (Eastern Daylight Time)

Documentation habits that keep related-party disclosures from becoming the longest finding in the management letter.