Audit Sampling Program Design
Fixed-fee engagements starting at NT$48,000, typically delivered in typically 5–12 business days after population data is received.
Review scope & inclusionsCloud InfrastructureX
Sampling plans and evidence review for financial audit fieldwork
From our Taichung office we write defensible sample sizes, stratification layers, and evidence-file notes that engagement managers can put straight into working papers.
Flagship offering
A sampling memorandum your partner can actually review
We take a named account population — receivables, inventory, or expenses — and produce the method, size rationale, selection worksheet, and exception steps that belong in the file before substantive testing begins.
Related work
Evidence sessions, strata, and file gaps
Evidence Review Sessions
Structured review of vouchers, confirmations, and supporting packs against the assertions you are testing.
Population Stratification Study
Split high-value and residual layers so sampling effort follows where misstatement risk actually sits.
Working Paper Gap Assessment
Independent read of sampling and evidence files to flag missing links before partner sign-off.
From recent engagements
What teams notice after the memo lands
Their sampling memo for our receivables population finally gave our Taipei partner something concrete to challenge — including a note that MUS was a poor fit for our credit-heavy ledger. We still had to chase two confirmation exceptions ourselves.
Mei-Ling Chen · Audit manager, mid-size manufacturing client
We booked two evidence review half-days before inventory count. They flagged missing gate logs on three high-value shipments; the warehouse had the paper, we just had not asked for it.
Hiroshi Tanaka · Controller, electronics exporter
How work starts
Scoping before sample size
We begin with the assertion, the population boundary, and materiality already set by your engagement team. Only then do we recommend MUS, classical sampling, or a stratified hybrid. See the full path on our engagements page.
Follow an engagement timeline