Most delayed audits in our Taichung practice start the same way: the trial balance is closed, but the supporting schedules are still scattered across spreadsheets, email threads, and a binder that last year’s staff member took with them.

Begin with bank reconciliations for every account that appears on the statement of financial position. Auditors test cash early because it anchors so many other assertions. A reconciliation that simply lists uncleared cheques without ages forces follow-up questions that eat fieldwork days.

Next, prepare an aged receivables listing tied to the control account. Flag balances older than ninety days with a short note—dispute, slow-paying distributor, or credit note pending. That context prevents the field team from treating every old balance as a potential write-off.

Inventory counts need a cut-off memo: last receiving docket before year-end, first shipment after. Manufacturing clients in Tantzu often move goods between plants; without that memo, count differences look like errors instead of transfers.

Finally, list related-party balances with the nature of each relationship. Taiwan company groups frequently share directors or suppliers; naming those links up front keeps disclosure work from landing in the last week of the engagement.

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