Field Notes
Practical notes on audit evidence, working papers, and Hong Kong reporting cycles.
Articles drawn from engagements across Wan Chai and Central — written for partners, managers, and controllers who live inside the evidence file.
Building a PBC list that auditors actually use
How to structure prepared-by-client requests so owners, due dates, and working-paper references stay visible through the close.
What belongs in a receivables evidence pack
Aged listings, confirmations, subsequent receipts, and credit-note analysis — how to assemble support that survives manager review.
Referencing working papers without losing the trail
Naming conventions, cross-references, and tick marks that help the next reviewer find support on the first pass.
Bank confirmations: timing that respects Hong Kong practice
Lead times, multi-bank groups, and what to file when a reply never arrives before fieldwork.