How we set materiality before Taiwan year-end fieldwork
Materiality is not a single percentage. Here is how we anchor planning figures to the entity’s reporting pattern and group structure.
Read the noteField Notes
Notes from planning tables and site visits
Short articles on materiality, fieldwork calendars, sample requests, and when to reopen a plan.
A practical calendar for multi-site fieldwork in Taichung
When warehouses and sales offices sit across the East District and beyond, the fieldwork calendar has to protect travel days without starving testing time.
Read the note
Sample request lists that process owners can actually fulfill
Vague sample lists create idle days on site. We write requests that name the document, period, and owner so finance can prepare ahead.
Read the note
When to reopen planning after a late accounting estimate change
A late change to inventory obsolescence or revenue cut-off can invalidate hours of planned testing. Know the trigger points for a formal replan.
Read the note