Who it is for
Controllers, CFOs, and external auditors supporting Taiwanese companies with material lease portfolios under IFRS 16.
What you receive
A documented audit opinion on lease accounting completeness, classification accuracy, and disclosure readiness, with a prioritized remittance list.
Included
- Contract population walkthrough and completeness testing
- Classification and measurement sampling against IFRS 16 criteria
- Discount rate and incremental borrowing rate reasonableness checks
- Disclosure schedule tie-out to the trial balance
- Written findings memo and management discussion session
Outside this engagement
- Preparation of statutory financial statements
- Legal opinion on lease enforceability
- Ongoing bookkeeping or lease administration software setup
How we work
- Scoping call to map entities, systems, and reporting deadlines
- Population extract and risk assessment
- Fieldwork sampling and inquiry
- Findings draft, management response, and final memo
Preparation
Provide a lease inventory, signed contracts for selected samples, discount-rate support, and prior-year disclosure schedules.
Constraints
We do not issue statutory audit opinions under the CPA Act; this engagement is a specialist lease accounting audit and readiness review.