Field notes

Guides from the audit room

Short articles for finance teams preparing statements, tax packages, and control follow-ups in Taiwan.

2026-05-12

Closing the books before audit fieldwork begins

A practical checklist for Taiwan finance teams so auditors arrive to a trial balance that actually ties.
2026-04-03

What materiality means for smaller entities

How auditors set thresholds on SME engagements—and why a small misstatement can still matter to a lender.
2026-03-18

Preparing for a VAT and withholding review

Documents that shorten a tax compliance examination when authority deadlines are close.
2026-02-07

Management letters after the opinion is signed

How to turn control observations into next-year improvements without treating every comment as a crisis.