Field notes

Bridging Chinese and English working papers in Taiwan teams

Practical conventions for checklist scripts and exception sheets when internal audit teams work across Chinese source documents and English board packs.

Many Taiwan internal audit packs report to boards in English while source vouchers stay in Chinese. Scripts that ignore that split create translation bottlenecks mid-fieldwork.

Keep source citations in the original language

Exception sheets should quote vendor names, form titles, and stamp text as they appear. Add an English gloss in parentheses only where the board pack needs it.

Decide the board language up front

If the audit committee reads English, draft findings in English from day one rather than translating a finished Chinese pack under deadline pressure.

Glossary for recurring control terms

Build a one-page glossary into the checklist cover — approval, seal, custody, cut-off — so rotating staff do not invent new English labels each quarter.