Internal Control Assessment
A focused review of purchase-to-pay and revenue controls — walkthroughs, sample testing, and a ranked findings letter for management.
DetailsWakayama · Financial Auditing
Mori Trust Audit
Year-end opinions built on observed inventory counts and reconciled ledgers.
We audit financial statements for manufacturers, traders, and group companies across Kansai — from planning and on-site fieldwork through a signed auditor’s report your board can circulate with confidence.
Flagship engagement
Statutory financial statement audit
Our primary engagement is the annual audit of Japanese GAAP financial statements. We plan materiality, observe physical inventory, test revenue cut-off and payables, and issue an independent opinion timed to your board and lender calendars.
- Engagement letter with fixed fee after scoping
- On-site inventory observation and cash counts
- Draft adjustments and findings before the opinion date
Related work
Other assurance engagements
Supporting reviews that sit alongside the statutory audit when controls, subsidiaries, or special-purpose reporting need attention.
Consolidation Support Audit
Assurance over consolidation packs — intercompany eliminations, foreign currency translation, and subsidiary reporting completeness.
Details
Agreed-Upon Procedures for Lenders
Procedures specified by a bank or landlord — confirming balances, covenants, or inventory existence without issuing a full audit opinion.
Details
From the field
Clients who needed a cleaner year-end close
“They walked our warehouse team through cut-off procedures before the year-end count. The draft adjustments arrived early enough for our board pack, though we needed one extra meeting to settle a lease classification question.”
— S. Okada, Finance Director, coastal logistics firm
How we work
An engagement rhythm boards recognise
Scoping conversation
We review entity structure, locations, and reporting deadlines, then issue a fee proposal and draft engagement letter.
Planning & requests
Materiality, risk assessment, and a document request list go out before fieldwork so bookkeepers are not surprised mid-count.
Fieldwork & opinion
Inventory observation, substantive testing, partner review, then a signed report and management letter with actionable findings.
Planning this year’s close?
Tell us your fiscal year-end, number of sites, and whether consolidation packs are involved. We will reply with a scoping call time within two business days.
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