Engagement

Prior-Period Difference Investigation

Root-cause work when the current reconciliation will not clear because differences began in an earlier period.

Who it is for

Teams facing unexplained opening differences or auditor queries on prior balances.

What you receive

Documented cause chain and proposed correcting entries for management approval.

Included

  • Opening difference diagnostic
  • Period-by-period roll-forward where records allow
  • Draft correcting entry schedule

Not included

  • Restatement opinion for external auditors
  • Legal dispute support without a separate letter of engagement
Hands reviewing paperwork with a pen

Duration: Quoted after an initial difference diagnostic

Delivery: Remote investigation with optional on-site archive review in Tucheng / Taipei

Pricing: Diagnostic fee, then fixed investigation quote

Preparation: Gather prior reconciliations, journal listings, and any auditor notes already issued.

Constraints: Missing historical statements may limit how far back we can prove the cause.

Start a difference diagnostic

How this engagement moves

  1. Diagnostic on the opening gap
  2. Trace through prior statements and journals
  3. Present cause and proposed corrections