Building a PBC list the auditor will actually use
How to turn a scattered request email into an indexed prepared-by-client list with owners and due dates.
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Practical notes on PBC lists, fieldwork calendars, and working with external auditors in Hong Kong.
Short articles for finance teams preparing statutory and special-purpose audits. No generic productivity advice — only topics that show up in real liaison work.
What to expect in the first week of fieldwork
A walkthrough of walkthroughs, sample selections, and the query rhythm that usually appears once auditors are on site.
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Prior-year management letter points: clear, carry, or concede
A practical way to triage last year’s auditor recommendations before the new planning meeting.
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