Controller audit trail review
Full review and reconstruction of audit trails for one legal entity and reporting period, with an indexed evidence pack for your controller team.
Flagship engagement
Who this is for
Financial controllers and assistant controllers at mid-size groups in Taiwan who own the period close and will sit across the table from external auditors. You already keep books; you need the trail between source documents, journals, and the signed pack to be defensible.
Result you leave with
An indexed audit trail for the named entity and period: material journals linked to supporting files, cut-off and accrual evidence noted, approval ownership recorded, and a residual risk memo for items that remain incomplete.
Scope
Included: kickoff against your close calendar; mapping of revenue, cost, and balance-sheet areas you designate; reconciliation review for agreed accounts; evidence index in a structure your auditors can navigate; one controller walkthrough session (up to half a day on-site in Taipei or by video).
Excluded: statutory audit opinions, tax filings, forensic investigation of suspected fraud, rewriting of accounting policies, and ongoing bookkeeping after handoff.
Provider and place
Work is led by CloudNxtGen practitioners from our Taipei office at No.29,Lane308KuangfuS.Rd.TaipeiTaiwan(China). On-site days are available within Greater Taipei; remote document review covers other TW locations when source files can be shared securely.
Process and timeline
- Scope call and written engagement letter (usually within three business days of your inquiry).
- Source and access map in week one.
- Evidence build and controller checkpoints in weeks two to three.
- Handoff pack and residual risk note by the agreed close or PBC date.
Typical duration is two to four weeks depending on entity complexity and how complete prior reconciliations already are.
Preparation
Please have trial balances, prior-period packs, open PBC lists, and named owners for each major subledger ready before kickoff. Delays in access extend the calendar, not the fee, unless scope expands.
Fees
From NT$180,000 per entity-period. Final fee depends on number of entities, volume of material journals, and whether reconstruction of missing support is required. See fees guidance for estimate factors.