Journal
Notes from fieldwork
Short pieces on the decisions that shape a financial audit — written for controllers and finance directors, not for generic productivity advice.
Setting materiality when revenue is lumpy
How we talk through planning materiality with finance teams whose sales arrive in uneven monthly waves.
What a clean bank confirmation actually requires
The small details that keep confirmation replies from bouncing between your bank and our fieldwork calendar.
Inventory count night without the scramble
A field checklist for warehouse managers hosting auditors during year-end stock counts in Taiwan.
Reading a management letter without defensiveness
How finance teams can turn ranked audit findings into a board-ready remediation plan.