Related-party assertions that stall planning meetings
Why related-party completeness keeps derailing audit plans — and how to score it without endless entity charts.
Continue readingField Notes
Practical notes on materiality, sampling, and risk scoring for finance teams preparing audits in Hong Kong.
Choosing a materiality benchmark when profit is volatile
How Hong Kong groups with swingy trading profits can pick a benchmark the audit committee will defend.
Continue readingScoring inventory existence across Hong Kong retail sites
A practical way to rank stores for observation when shrink, location, and costing methods differ.
Continue readingWhat to bring to an interim walkthrough
A short packing list for finance teams hosting interim auditors — from process owners to sample evidence.
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