Engagement
Pre-audit anomaly review
A focused review of ledgers, reconciliations, and unusual balances before external auditors arrive.
Who this is for
Controllers, financial reporting leads, and internal audit coordinators who need a clean closing pack before year-end or interim fieldwork. Typical clients are mid-size trading, manufacturing, and professional-services firms with multi-entity books.
What you receive
We run AI-assisted anomaly detection across the trial balance, recurring journal patterns, intercompany clearings, and high-volume subledgers you nominate. Findings arrive as a prioritized exception memo — not a raw data dump — with suggested follow-up questions for each material outlier.
Included
- Scoping call to set materiality bands and in-scope entities
- Ingestion of agreed extracts (trial balance, GL detail, key reconciliations)
- Anomaly pass with human review of flagged items
- Exception memo ranked by audit risk relevance
- Working session to walk controllers through open items
Not included
- External audit opinion or assurance report
- Full financial statement drafting
- Restatement of prior periods unless separately scoped
How delivery works
Work happens remotely against your secure file share, with optional on-site days at our Kaohsiung office or your Taiwan premises when binders or physical vouchers matter. Most engagements run two to four weeks, timed to your audit kickoff date.
Preparation we need from you
- Latest trial balance and period-end close calendar
- Chart of accounts with entity mapping
- Known problem areas (inventory cut-off, revenue recognition, related-party balances)
- Named contact who can answer exception queries within 48 hours
Pricing basis
Quoted from the volume of journal lines, number of entities, and whether you need a second pass after remediation. See Rates for starting figures, then request this engagement.