Approach
From scoping call to signed opinion
A transparent rhythm for statutory audits and related assurance work — so finance teams know what arrives each week.
Scoping & independence check
We confirm entity structure, locations, reporting framework, and any non-audit services that would impair independence. You receive a fee proposal and draft engagement letter before any fieldwork begins.
Planning memorandum
Materiality, significant accounts, and fraud risk considerations are documented. A tailored request list covers bank confirmations, inventory schedules, major contracts, and related-party listings.
Interim & year-end fieldwork
Where useful, we test controls or perform interim substantive work before year-end. At close, we observe inventory, count cash where material, and examine cut-off evidence with warehouse and sales staff present.
Review & clearance
Proposed adjustments and disclosure comments go to management in a draft findings pack. The engagement partner reviews working papers before the opinion is dated.
Report & management letter
You receive the signed auditor’s report, a management letter with prioritised control observations, and a short debrief for the finance director or board audit contact.
What we need from you
Preparation that shortens fieldwork
- A locked trial balance and mapping to financial statement lines
- Inventory count instructions shared with warehouse leads in advance
- Bank confirmation authorisations sent early
- A single point of contact for each major account area
Clients who prepare these items typically see fewer open points in the final clearance meeting.
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Common questions
Before you write to us
How long does a typical year-end statutory audit take?
For a mid-size trading or manufacturing company in Wakayama Prefecture, planning through signed opinion usually spans four to eight weeks, depending on inventory complexity and how complete the trial balance is at kick-off.
Do you work only with Japanese GAAP statements?
Most of our engagements centre on Japanese GAAP financial statements. We also review IFRS-based packs prepared by overseas subsidiaries when they feed into a Japanese parent consolidation.
What should we prepare before the first fieldwork week?
A locked trial balance, bank confirmations in progress, inventory count schedules, major contract files, and a named contact for each account area. We send a detailed request list with the engagement letter.
Can you visit our office, or is work remote?
Fieldwork for inventory observation and cash counts is on-site. Much of the substantive testing and report drafting can be done from our Wakayama office once source documents are shared securely.
How are fees set?
Fees reflect entity size, number of locations, and whether consolidation or special-purpose reporting is required. We provide a fixed engagement fee after an initial scoping call — not a monthly subscription.