How we work
A clear path from first call to signed report — so your finance team knows when we need access, counts, and signatures.
Engagement path
From scoping call to auditor’s report
This is the rhythm of a typical statutory financial audit with Scalearch. Control reviews and diligence compress some steps; the discipline of planning and clearance stays the same.
1. Scoping call
We confirm entity type, reporting framework, year-end, inventory sites, and who will use the report. You receive a document request list and a fee proposal.
2. Engagement letter
Independence checks, responsibilities of management, and fee stages are set in writing before fieldwork begins.
3. Planning & risk assessment
We set materiality, identify significant accounts, and design tests. Related parties and revenue recognition usually sit near the top of the plan for Taiwan private groups.
4. Fieldwork
On-site or remote testing of balances and processes. Inventory observation is scheduled to your count date when stock is material.
5. Clearance & reporting
Open items are tracked in a shared list. Draft findings are discussed with management before the final auditor’s report and management letter.
6. Closing meeting
We walk through adjustments, disclosure points, and any control observations ranked by significance — then release the signed report.
What slows an engagement
- Unreconciled bank or inventory accounts
- Missing contracts for material commitments
- Late related-party listings
- Count procedures changed without notice
What keeps it on time
- A single finance contact with authority to pull schedules
- Draft statements before fieldwork week
- Warehouse access confirmed for observation
- Quick replies on open-item lists
Review the statutory audit Ask about timing for your year-end