Aya Morishita
Engagement partner. Signs statutory reports and chairs clearance meetings. Background in manufacturing audits across central Japan.
About Nagisa Ledger Works
Nagisa means shoreline. We chose the name for a practice that stays close to the edge of the ledger—where balances meet evidence—rather than drifting into bookkeeping or advisory that would compromise independence.
Engagement partner, practice leadership
Origin
The practice began in 心春町 after years of year-end fieldwork across manufacturing floors and trading offices in Yamanashi Prefecture. Clients asked for auditors who would still walk the warehouse, not only the conference room. That habit remains the core of how we staff engagements.
Working approach
We plan materiality with finance leads, document cycles with the people who approve invoices, and keep working papers that another auditor could follow. Clearance meetings are scheduled early enough that adjustments can still land in the statements before the board pack is locked.
Values in the field
- Independence over convenience—we do not prepare the statements we audit.
- Specific findings over polite abstractions in management letters.
- Respect for closing calendars and inventory shut-downs.
- Plain English reporting for boards that are not full of accountants.
People you meet on site
Engagements are led by a partner and staffed with seniors who have counted stock, chased bank confirmations, and sat through cut-off debates at March month-end.
Kenji Abe
Field manager. Runs inventory observations and substantive testing weeks. Keeps confirmation trackers honest.
Rina Yoshikawa
Control specialist. Leads walkthrough assessments of cash, revenue, and purchase cycles before first-time audits.