Internal Control Assessment
Focused review of cash, inventory, and approval controls for finance teams preparing for lender covenants or a first statutory audit.
Shiosai Audit House
Independent financial auditing for Hokkaido enterprises — statutory opinions, fieldwork on the warehouse floor, and clear reports for directors and lenders.
Flagship engagement
Statutory financial statement audit
We examine annual accounts under Japanese auditing standards for companies that need a Companies Act opinion or lender-driven assurance. Planning starts with your closing calendar; fieldwork reaches inventory counts, bank confirmations, and related-party notes — not only the trial balance.
- Interim and year-end visits sized to entity complexity
- Management letter with ranked control observations
- Partner-led exit meeting with those charged with governance
Related engagements
Assurance work beyond the year-end opinion
When a full audit is not required, we still help finance teams verify specific balances, strengthen cash controls, or prepare opening books for a first statutory year.
Agreed-Upon Procedures
Fact-finding procedures on specific balances or covenants when a full audit is not required by statute or contract.
Opening Balance & First-Year Audit Support
Support for entities facing their first statutory audit — opening balance work, policy documentation, and readiness coaching for the finance team.
From the field
A lender asked for audited March accounts
“Their team spent three days on our cold-storage inventory count and caught a cut-off error between the plant ledger and the Tokyo sales office.”
— Keiko Morita, CFO, coastal seafood processorHow we work
Field process you can schedule around
Scoping, interim procedures, observation of physical counts, and a reporting week that respects your board calendar — mapped for March year-ends common across Hokkaido manufacturers.
Journal
Notes for controllers preparing a close
Practical pieces on inventory observation, bank confirmations, and related-party schedules — written from audit fieldwork, not generic business advice.
What We Look for During Inventory Count Observation
A practical walkthrough of how statutory auditors observe physical inventory counts at manufacturing and wholesale sites in Hokkaido.
Related-Party Disclosures Under Japanese GAAP: A Closing Reminder
How audit teams evaluate related-party transactions and what finance groups should prepare before fieldwork begins.
Preparing Bank Confirmations Without Slowing Your Close
A short guide for controllers on gathering bank balances, facilities, and contingent liabilities for external confirmation.