Field notes
What auditors ask for in the first week
The early PBC list is predictable. Knowing which schedules land first helps SME finance leads avoid scramble mode.
Most SME audits in Taiwan open with the same handful of requests: a trial balance that ties to the financial statements, bank reconciliations for every account, an aged receivables listing, and a fixed-asset roll-forward. If those four items arrive complete, fieldwork usually starts on schedule.
Cash is rarely the mystery. The delay comes from undocumented intercompany balances, inventory counts that never left a spreadsheet, and revenue cut-off samples without shipping or service evidence. Prepare those before the auditor arrives and you protect your operations team from mid-week fire drills.
Build a single shared folder with read-only access for the engagement team. Name files by account and period, not by the person who exported them. Auditors rotate; your naming convention should not.
If a schedule is incomplete, say so in writing with an expected date. Silence creates follow-up emails that look like control issues even when the underlying records are sound.