Auditor reviewing financial statements at a desk

Engagement

Audit Planning Engagement

A structured planning engagement that sets materiality, risk focus, and a fieldwork calendar before testing begins.

Who this is for

Finance directors, CFOs, and internal audit leads preparing interim or year-end statutory work in Taiwan — especially when the group has more than one site, related-party balances, or a first consolidation year.

Result you receive

A planning memorandum covering materiality, significant risks, and the order of site visits; a fieldwork calendar with named owners; and sample request lists written so process owners can gather documents before day one of testing.

What is included

  • Scoping call and entity / component map
  • Materiality discussion anchored to reporting patterns, not a single generic percentage
  • Significant risk identification for revenue, inventory, estimates, and related parties as applicable
  • Fieldwork calendar with travel and testing blocks
  • Initial sample and walkthrough request lists
  • Handover note for the team that will execute testing

What is not included

  • Full substantive testing or opinion issuance
  • Bookkeeping, closing entries, or preparation of financial statements
  • Legal representation or regulatory filings

How we work

  1. Scoping call to confirm entities, periods, and known pressure points
  2. Document request for prior-year files, trial balances, and org charts
  3. Draft planning memo and calendar for your review
  4. Final planning pack and optional kickoff with process owners

Preparation on your side

Please share last year’s audit findings, current trial balances, a list of locations, and the names of process owners for revenue, purchases, payroll, and inventory. If group reporting is new, bring the related-party schedule early.

Location

Planning meetings can be held at our Taichung office (No.81,ChienHsingSt.E.Dist.Taichung) or at your premises. Remote sessions are available for multi-site groups.

Ask about this engagement