External reviewers arriving for a Taiwan statutory audit or group reporting package typically open with the same cluster of requests: trial balance, bank reconciliations for all material accounts, fixed-asset roll-forward, and the prior-year management letter with status of each point.
What slows fieldwork is not the length of that list. It is missing signatures on lease schedules, revenue cut-off samples without shipping documents, and related-party listings that do not match the disclosure note. Those gaps force follow-up emails and stretch the calendar.
Before the engagement letter is even signed, map last year’s final binder to this year’s chart of accounts. Flag accounts that grew more than 20% or that changed process owners. Those are the folders reviewers will dig into first.
Keep a living request tracker with owner, due date, and file path. When the reviewer sends PBC item #14, your team should already know which reconciliation and which supporting PDF answer it—without hunting through personal desktops.