Audit Planning Engagement
Group planning for a first consolidation year
The company had operated two legal entities for years without a formal group audit plan. We started with a scoping call, then mapped related-party balances and inventory in transit. Fieldwork tracking used a shared daily log: samples requested, samples received, and open questions for management. By the second interim visit, the board had a single calendar instead of separate emails from each entity’s bookkeeper.
“We engaged AI Powered Apps Network for our first group consolidation year. The planning pack included a site visit order for our East District office and a second location in Changhua, with materiality tied to gross margin rather than a generic revenue percentage.”