Daily Casefile · Audit
The Szechuen Road Consignment of Liang Brothers
≈ 9 min
Liang Brothers & Co. has submitted a silk consignment manifest to the Shanghai Harbour Customs Office for a mixed-grade silk shipment received at their Szechuen Road godown in September 1934, destined for onward export to Lyons, France. The manifest lists the consignment details for six separate bale lots, recording the grade, quantity, weight, and — crucially — the name of the inland supplier who delivered each lot, as customs duty credit is issued to the registered supplier of record. The Harbour Customs Office has received intelligence suggesting that at least one supplier entry has been altered on this filing in order to redirect a duty credit away from its lawful recipient. Your task as auditing officer is to identify which line carries the false supplier name, and which cross-reference record exposes it.
The scene
Liang Brothers & Co., a Shanghai-based silk trading firm operating from a godown on Szechuen Road, International Settlement, Shanghai, China, 1934
Source documents
- Yangtze Valley Silk Brokers' Association — Inland Despatch Register, September 1934
- Shanghai Harbour Customs Office — Registered Silk Agents Index, 1934
- Letter from Suzhou Sericulture Cooperative to Liang Brothers & Co., dated 3 September 1934
- Wuxi Commercial Textile Bureau — Mill Survey and Registration Record, Wuxi District, July 1934
Play today’s Audit.
This case first aired on August 23, 2026. A fresh audit runs every morning — same rules, five minutes, one solution.