Internal control walkthrough and readiness review
A focused review of key financial controls before a first-time audit or after a system change, with practical findings your team can act on.
Engagement detailsNorth Quay Assurance Partners
Financial auditing · Tokushima & beyond
We examine financial statements, observe inventories, and sit with finance teams through the quiet pressure of year-end — so directors can sign with a clear conscience.
“An audit opinion is not a stamp. It is a record of what we saw in the warehouse, what we tested in the ledger, and what we asked when the numbers did not settle.”— Working principle of the practice
Flagship engagement
Statutory financial statement audit
Our core work is the annual examination of company financial statements under Japanese reporting expectations — planning around your fiscal year-end, testing balances that matter, and issuing an independent opinion your lenders and group headquarters can read without translation gymnastics.
Engagements are led by a named partner, staffed with bilingual fieldwork where needed, and paced so your close calendar remains intact.
Related engagements
Work that often travels with the annual audit
Agreed-upon procedures for lenders and buyers
Precisely defined procedures on cash, inventory, or covenant calculations — reported as factual findings for banks, buyers, or joint venture partners.
Engagement details
Inventory observation and cut-off assistance
Planned attendance at physical stock counts with cut-off testing — for multi-site manufacturers and distributors whose year-end hinges on warehouse accuracy.
Engagement detailsFrom the field
What clients notice in the first week
We arrive with a request list that names accounts, warehouses, and bank confirmations — not a vague questionnaire. Inventory observation dates are locked early so your logistics team is not scrambling in March.
“They insisted on watching the Tokushima plant count even when we offered camera access. The adjustment they found in raw materials was small, but it stopped a larger cut-off argument with our group auditor.”
— Mika H., Controllers’ office, regional manufacturer
Field Notes
Recent writing for finance teams
Inventory
Preparing the warehouse for an audit count
Practical steps finance and logistics teams can take before auditors attend a physical inventory count in Japan.
Year-end close
Cut-off errors that survive a tidy trial balance
How sales and purchase cut-off issues hide in clean ledgers — and what financial auditors look for around shipping documents.