Month-end close audit

Who it is for

Controllers and finance managers at Taiwan-based companies who need an independent review of a single month-end (or a short sequence of closes) without waiting for the annual statutory audit. Typical clients consolidate a handful of entities, hold inventory, or report to a parent that scrutinises post-close adjustments.

Result you can expect

A close package your CFO can defend: documented exceptions, clear ownership for fixes, and fewer surprise journals after the books are meant to be locked.

Scope included

• Trial balance integrity checks against sub-ledgers and prior-period roll-forward
• Review of material manual journal entries in the final close window
• Sample testing of bank, AR, AP, prepaid, and accrual reconciliations
• Revenue and inventory cut-off walkthroughs for significant shipments or receipts
• Issues log ranked by statement impact, plus a controller briefing

Out of scope

Statutory opinion work, tax filings, forensic investigation, and redesign of your ERP. We also do not replace your internal close ownership — we review and challenge the evidence your team prepares.

Provider & delivery

Led by Network Optimization practitioners from our Panchiao office. Work is performed on-site at your finance floor when documents are paper-heavy, or through a secure document exchange when schedules live in shared drives. Briefings are held in English or Mandarin as your team prefers.

Process & timeline

1. Scoping call (45–60 minutes) — close calendar, material accounts, known pressure points.
2. Document request — trial balance, reconciliation binders, journal listing, shipping cut-off reports.
3. Field review (2–4 business days) timed to your close week.
4. Issues log & briefing delivered before your package freeze date whenever the calendar allows.

For a single legal entity with a clean chart of accounts, plan on roughly one close week. Multi-entity consolidations or first-time inventory cut-off testing usually need an extra day of fieldwork.

Preparation

Assign a close owner who can answer questions the same day. Share draft reconciliations at least 24 hours before we start sampling. Flag any known open items — we would rather start with honesty than discover silent gaps mid-review.

Pricing basis

Fees are quoted per close month based on entity count, reconciliation volume, and whether inventory or revenue cut-off is in scope. See the fees page for starting guidance, then request a scoped estimate.

Next step

Request a scoping call and tell us which month-end you need reviewed.