Client stories
What engagement teams said after the file closed
Short accounts tied to specific offerings — sampling program design, evidence sessions, stratification, and gap assessment.
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 · Audit Sampling Program Design
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 · Evidence Review Sessions
The stratification study cut our substantive sample on expenses without pretending the risk disappeared. The residual layer still took time, but at least we knew why.
Wei-Cheng Lin · Engagement senior, regional firm · Population Stratification Study
Gap assessment on our working papers found a weak link between the sampling worksheet and the exception log. Not glamorous, but it saved an awkward review note.
Priya Natarajan · Finance lead, shared-service centre · Working Paper Gap Assessment
Extended note: receivables sampling for a Taichung manufacturer
An audit manager inherited a prior-year classical sample that ignored a new large buyer representing nearly a third of the ledger. We rebuilt the population after removing credit balances, recommended MUS on the residual after a 100% test of the large buyer, and documented why attribute sampling remained for authorization tests only.
Fieldwork still found two confirmation exceptions — those belonged to the client’s collection process, not to the sample design. The value of the engagement was a memo the Taipei partner could interrogate without reconstructing decisions from chat logs.