Interim Review of Accounts
Limited assurance review of half-year or quarterly figures for boards that need comfort between statutory audits.
Engagement outlineFinancial auditing · Yamanashi, Japan
Nagisa Ledger Works
We examine ledgers, inventories, and year-end statements for companies that need an independent opinion—not a rewritten set of books.
Planning week before year-end fieldwork
Statutory audits timed to your closing calendar
Our flagship engagement is an independent examination of annual financial statements. We set materiality with your finance lead, walk the revenue and purchase cycles, attend inventory counts where balances matter, and issue an auditor’s report with a management letter that names real control points—not soft generalities.
Engagements are quote-based. Mid-size manufacturers and trading firms in Yamanashi and the Kanto corridor are our usual clients; we schedule fieldwork against a capacity calendar rather than overselling the season.
Flagship audit detailsRelated engagements
When a full opinion is not what the board or lender needs, we offer narrower reviews, control walkthroughs, and agreed-upon procedures.
Internal Control Walkthrough Assessment
Mapped walkthroughs of cash, revenue, and purchase cycles to identify gaps before your next year-end close.
Engagement outline
Agreed-Upon Procedures Engagement
Targeted testing of specific balances or covenants when lenders, shareholders, or counterparties request factual findings rather than an opinion.
Engagement outlineFrom a recent clearance week
Client stories mention the work itself—counts, letters, covenant tests—rather than vague praise.
Read client stories“Their team spent three days in our Kofu warehouse during the count and caught a cut-off error on goods in transit that our own sheets had missed.” H. Okada · Finance Director · Statutory Financial Statement Audit
Ready to plan next year’s opinion
Share your closing date, entity structure, and whether inventory observation is required. We reply to engagement inquiries within two business days.