Before you place a large PO, we verify whether a supplier’s revenue, COGS, cash and VAT connect to real business activity. CPA-led, on-site within 24–72 hours across Beijing, Shanghai, Shenzhen, Guangzhou, Jiangsu, Zhejiang and nationwide. You get a one-page verdict and a 30/60/90-day plan you can act on.
Invoices ↔ Shipments ↔ Cash
Tie-out sampled sales to logistics docs and bank credit lines; confirm timing and completeness.
COGS & Inventory reality
Match BOM/COGS with purchase VAT, warehouse movements, cut-off, and physical sampling on site.
Bank trails (RMB/FX)
Verify counterparties, round-tripping signals, and unusual cash cycles; redacted lines in appendix.
VAT chain sanity
Output vs input VAT, fapiao timing, common mismatch patterns; refund/rebate implications if any.
Related-party and shell risk
Vendor clustering, common ownership hints, margin leakage; basic litigation & negative news screen.
PO size or commitment is material and you have limited visibility into books and cash.
You suspect paper revenue, inventory inflation, or undisclosed related parties.
Your board/investment committee requests a third-party view before expanding volumes or terms.
One-page verdict (Go / Conditional / No-go) + 30/60/90-day plan
Findings register with severity, owners, and negotiation levers
Evidence appendix: photos, tie-outs, redacted bank lines, VAT matches
Bilingual delivery on request (EN primary)
Want to see the format? See a redacted sample → /samples
Mobilization: on-site in 24–72h in major hubs; 72–120h elsewhere in China
Delivery: 5–10 business days after access (CST/UTC+8)
Currencies: Invoices in USD/EUR/GBP/SGD
Sales: customer/SKU/month sampling; invoice–logistics–bank three-way tie
Purchases: supplier sampling; input VAT vs GRN/warehouse movement
Inventory: existence checks, aging sanity, cut-off around period-end
Cash: disbursement sampling, round-tripping patterns, FX reasonableness
Parties: beneficial ownership hints, related-party screens, basic litigation
Controls: maker–checker, access to bank tokens, petty cash, expense policy
From $4,900 for a standard supplier FDD (single site, focused sampling). Travel at cost.
For an exact scope & SLA, talk to us → /contact
Is this a statutory audit?
No. It’s non-statutory due diligence/AUP focused on decision-grade evidence.
Can you do surprise spot-checks?
Yes. We can schedule unannounced inventory and order monitoring if appropriate.
What if we find red flags?
Your one-pager includes negotiation levers and a 30/60/90-day fix plan; we can re-test fixes.