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.
Journal
Notes from the audit room and the warehouse floor
Short pieces for controllers and finance leads preparing statutory audits and year-end fieldwork.
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.
Reading the Management Letter After Your Audit
What a management letter covers, how findings are ranked, and how boards in smaller Japanese companies can respond constructively.
Choosing Fieldwork Dates Around a March Year-End
How Hokkaido manufacturers and trading firms can sequence interim and final audit visits when the fiscal year ends in March.