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.
Field Notes
Writing from the audit trail
Short pieces for controllers and finance managers navigating statutory audits, stock counts, and the awkward middle of a first-year engagement.
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.
Engagements
What a first-year statutory audit asks of management
Expectations for Japanese companies entering their first statutory financial statement audit with an independent firm.
Reporting
Reading a management letter without defensiveness
How finance teams can turn financial audit management letter points into owned actions before the next year-end.