Approach
From engagement letter to signed opinion
Financial auditing here is paced around Japanese fiscal year-ends, warehouse calendars, and the patience required to clear a difficult estimate with management before anyone drafts an opinion.
What we refuse to rush
Inventory observation dates are fixed before we talk about fee discounts. Related-party listings are requested in planning, not in the final week. When a parent company auditor asks for component work, we translate the request into Japanese fieldwork steps your plant managers can follow.
The approach page exists so finance leads know the rhythm before they sign our letter — not as a marketing diagram.
Typical March year-end
- November–December: planning and interim testing
- Late March: inventory observation windows
- April: final fieldwork and subsequent events
- May: opinion and closing meeting with directors
Stages of a statutory engagement
Independence and acceptance
We confirm we can act without prohibited relationships, identify the reporting entity, and name the partner responsible for the opinion. If a conflict exists, we decline rather than restructure the work quietly.
Risk assessment on the ground
Walkthroughs cover how sales are cut off, how inventory is costed, and who can approve payments. We listen to warehouse supervisors as carefully as controllers — cut-off errors often begin on the loading bay.
Evidence that can be rechecked
Bank confirmations, supplier statements, and count sheets stay in the file with clear indexing. Group auditors who inherit our component work should be able to follow a balance without a phone call for every tick mark.
Reporting without theatre
Draft findings are discussed with management before the board sees them. The opinion wording is reviewed by a second partner when the engagement is complex or involves a first-year audit.
Where this leads
If this rhythm matches how your finance team closes the books, request a scoping conversation. We will ask about locations, prior auditors, and whether inventory is material before we quote.