Field Notes
How to name PBC files so auditors stop asking twice
A simple naming pattern for Hong Kong audit evidence packs that ties each file to its document request line.
Auditors re-ask for documents that already sit in a shared folder when the file name says nothing about the request. During document request tracking we insist on a prefix that matches the PBC line number.
A pattern that survives clearance
Use: PBC-047_BankRec_Dec2025_v2.pdf rather than final_final_bank.xlsx. The line number (047) is the join key between the register and the folder. Area tags (BankRec) help humans skim; version suffixes stop silent overwrites.
What to avoid
Dates alone in the filename without the request ID. Personal initials as the only identifier. Mixing Chinese and English abbreviations without a legend shared with the audit team.
When bilingual packs appear
If schedules are prepared in Chinese and the auditor works in English, keep the request ID identical in both languages’ cover sheets. The ID is what document request tracking reconciles — not the decorative title.