North Quay Assurance Partners

Engagement

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.

Request an engagement letter
Warehouse aisles with pallet racking and inventory stock

Who this is for

Audit clients and finance teams that need independent observation of year-end or interim counts at factories and distribution centres in Japan.

What is included

  • Pre-count meeting with warehouse supervisors
  • Attendance at counts with test counts and roll-forward review
  • Cut-off testing of goods in transit and late shipments
  • Short observation memo for the audit file or group auditor

What is outside scope

  • Performing the count on behalf of management
  • Appraisal of slow-moving stock values beyond sample inquiries
  • Supply-chain consulting on warehouse layout

How the work proceeds

  1. 1

    Lock the calendar

    Count dates and freeze instructions are confirmed weeks ahead so logistics can staff properly.

  2. 2

    Observe and test

    We watch the count, reperform selected bins, and note control exceptions on the floor.

  3. 3

    Link to the ledger

    Observation results feed into inventory valuation testing for the wider audit or stand alone as a memo.

Duration

One to three days per major site, plus planning calls.

Delivery

On-site at warehouses and plants; travel across Japan arranged as part of the engagement fee.

Preparation

Count instructions issued to staff, tagged areas, and a draft inventory listing after the count.

Pricing basis

Per-site fee plus travel; often bundled inside a statutory audit quote.

Discuss your audit year-end See fee guidance

When stock is material, a camera feed is not a substitute for standing on the concrete. We schedule early morning arrivals so night-shift handovers and sealed containers are not missed.