Annual financial statement audit

Independent examination of year-end accounts for Taiwan SMEs preparing filings, lender packages, or shareholder reports. Fees are quoted per engagement after a scoping call. Delivery: Fieldwork at your premises or our New Taipei office; remote review of electronic working papers when suitable.

Who it is for

Private companies, subsidiaries, and growing SMEs in New Taipei and greater Taipei that need audited financial statements

What you receive

An independent auditor’s report on the financial statements, plus a management letter on control observations when warranted

Included

• Engagement letter and materiality planning
• Risk assessment and substantive testing of key balances
• Cut-off and subsequent-events procedures
• Draft and final auditor’s report
• Closing meeting with management

Not included

• Bookkeeping or preparation of the financial statements
• Tax return preparation
• Internal audit outsourcing
• Guarantee of a clean opinion regardless of findings

How the engagement runs

1. Scoping call to understand entity structure, accounting framework, and filing deadline
2. Document request list and fieldwork schedule
3. On-site or remote testing of ledgers, samples, and supporting evidence
4. Draft findings discussion, then final report issuance

Preparation

Trial balance, general ledger, bank confirmations, inventory counts (if material), and contracts for significant commitments

Constraints

We cannot begin substantive fieldwork until books are closed and supporting schedules are available