Statutory Financial Statement Audit
“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. The management letter was direct about our approval gaps, which stung a little, but the board finally understood why dual review matters.”
Keiko Morita, CFO, coastal seafood processor
Opening Balance & First-Year Audit Support
“We had never been audited. Shiosai walked our bookkeeper through opening balances without talking down to her, and the first statutory visit felt organized instead of chaotic.”
Hiroshi Tanabe, Owner, precision parts manufacturer
Agreed-Upon Procedures
“Our overseas partner wanted facts on intercompany receivables, not a full opinion. The AUP report listed exactly what was tested and what was found — no soft language, which is what the partner needed.”
Elena Varga, Finance lead, joint-venture trading desk
Internal Control Assessment
“The cash-disbursement review flagged that our seal custodian also prepared payments. We fixed it before the bank covenant review. I wish we had scheduled the assessment a month earlier; December was tight.”
Satoshi Ueda, Controller, regional wholesale group
Statutory Financial Statement Audit
A March close with two warehouses and one tired ledger
“After our lender required a Companies Act audit, we engaged Shiosai for the year ended March 2025.”
Our group keeps stock in Sapporo and a smaller yard near the coast. Prior years’ inventories had never been observed by an external auditor. Shiosai’s partner insisted on attending both counts and aligning cut-off with our shipping logs from the ferry routes.
Fieldwork uncovered that freight-in was inconsistently capitalized. Not dramatic fraud — just habit. Correcting it changed gross margin by enough that our bank asked for an explanatory note, which the team helped us draft in plain language.
The report was issued on schedule. We still argue internally about how granular the management letter should be, but directors now receive a one-page remediation tracker after every exit meeting.
Mari Fujikawa, Director, family-owned construction supplier