Field notes
Guides from the audit calendar
Short pieces for finance teams preparing evidence packs, count days, and board packs — grounded in financial auditing practice, not generic productivity advice.
Year-End Cut-Off When Shipments Cross the Calendar
Practical checks finance teams can run before auditors arrive when goods leave the warehouse in late December and invoices post in January.
Related-Party Schedules That Survive Board Questions
How to assemble a related-party listing that matches the general ledger and answers the questions directors actually ask.
Inventory Observation Without the Panic
Preparing count teams, tag control, and slow-moving lists so the auditor’s attendance day is orderly rather than theatrical.
What Belongs in the Auditor’s Management Letter
Distinguishing control observations from casual advice so boards can prioritize remediation after the opinion is signed.