Approach
How an audit engagement moves from letter to retest
A service-model page for operators who want to know what weeks on the calendar will feel like before they commission control testing.
Rhythm
Fieldwork is calendar-aware
We avoid peak settlement days for heavy sampling pulls when clients warn us early. Walkthroughs are scheduled with named owners, not open invitations that leave operations uncovered.
Working papers stay bilingual-capable for Taiwan teams: English primary narrative with Chinese annex labels when requested in the engagement letter.
Stages
From scoping call to retest
Scoping
Licence perimeter, product rails, examination window, and conflict check. Outcome: fee range and proposed fieldwork weeks.
Engagement letter & information request
Populations, policies, prior papers, and access logistics. Deposit reserves the calendar.
Walkthroughs & sampling
On-site or hybrid sessions; re-performance of maker-checker and reconciliation steps; exception logging.
Draft & management response
Findings register issued; management records factual corrections and planned remediations.
Final memorandum & optional retest
Signed report, board briefing if commissioned, and limited retest of closed high findings when agreed.