On Korea-facing packs, English summaries sometimes soften what Korean footnotes already state. A financial auditing approach to investment reporting reviews starts by pairing each headline claim with its footnote siblings before editing prose.
Three footnote habits that matter
First, methodology change notes buried after performance tables. Second, valuation source switches for illiquid sleeves. Third, FX rate conventions that differ between domestic filings and overseas LP letters.
In Investment Report Audit Studio, cohorts practice binding these notes into the claim map so a later memo can cite them without hunting through PDF margins under deadline pressure.
A practical pass
Assign one reviewer to footnotes only for the first hour. They do not touch charts. Their sole job is to list caveats that contradict or condition the executive summary. That list becomes the exception log seed—whether or not you use software to store it.