Notes from the evidence desk
Short, practical writing on financial auditing guidance for audit evidence management — written for people who open the binder at midnight.
Mapping assertion trails before you request documents
How a one-page assertion map prevents duplicate client requests and keeps cut-off tests from vanishing into misnamed folders.
Working-paper habits that travel well in Korean firms
Bilingual packs, chop marks on scans, and how teams in Seoul keep ISA language tied to day-to-day binder practice.
Retaining digital evidence packs without losing the trail
Versioning, export logs, and what to write when a cloud folder moves between planning and final review.
When sampling notes fall apart under cold review
Common gaps between “we selected 25” and a reconstructable selection story — plus a checklist we use in clinics.