Preparing inventory for auditor observation
What warehouse teams in Taiwan should stage before auditors arrive for a year-end count.
Field notes
Notes from the audit room
Short pieces on the decisions that slow year-end down — and the habits that keep fieldwork on schedule.
Related-party disclosures that survive bank review
How finance teams document affiliate sales and loans so auditors can finish testing without last-minute scrambles.
What belongs in a year-end readiness checklist
A practical pre-audit list for controllers — reconciliations, confirmations, and the schedules auditors request first.
Cut-off testing around Chinese New Year closures
How plant shutdowns affect revenue and inventory cut-off — and how to document movements across the holiday.