Field notes

Short pieces from engagements in Changhua and beyond — written for finance staff who pack the audit file, not for conference stages.

2025-11-12

What Belongs in the Audit File Before Fieldwork Starts

A practical packing list for Taiwanese finance teams preparing for their first annual audit with an outside firm.

2026-01-08

The letter after an audit is not a reprimand. It is a prioritized map of where cash and inventory can still slip.

2026-02-20

Invoice timing and input-tax claims often explain why audited profit and the tax return refuse to line up.

2026-04-03

Clean working-capital bridges and documented related-party rents make a Taiwanese share sale move faster.