Week −6
Confirm freeze dates with warehouse, IT, and billing. Publish a single cutoff map — one page, versioned.
Custom guide
Year-end audit preparation, in one readable pass
Use this guide as a briefing for your close desk — then deepen with our courses when you need drills and feedback.
What “ready” actually means
Financial auditing guidance for year-end audit preparation is less about perfect estimates and more about defensible trails. Auditors stress-test whether your numbers can be re-performed from source documents within a reasonable window.
Teams in Korea often juggle local statutory timelines with group reporting packs. The guide below assumes both clocks exist and occasionally disagree.
Six weeks out
Week −4
Pre-build evidence indexes for cash, AR, inventory, and revenue. Leave empty slots for late items rather than inventing filenames later.
Week −2
Run a dry PBC: have a colleague unfamiliar with your folders try to answer five sample requests. Fix navigation, not just content.
Week 0
Lock journals, capture system screenshots of freeze timestamps, and brief the controller on known estimate areas.
Evidence habits that age well
- Name files for the assertion, not the person who exported them.
- Keep the reconciliation on top; bury the 40-tab workbook underneath with a pointer.
- Record when a control owner was on leave — silence in the trail creates false suspicion.
Where this guide stops
We do not provide legal opinions, tax positions, or substitutes for your engagement letter. For structured practice, continue to courses or contact the Gwangju team about Close Floor seats.