Nagisa Ledger Works

Audit process

A stage map for statutory examinations—so boards and finance teams know when we need access, documents, and decisions.

  1. Intake & conflict check

    We record the entities in scope, related parties, and prior advisors. Independence must clear before an engagement letter is drafted.

  2. Planning & materiality

    With your finance lead we set planning materiality, identify significant accounts, and agree the inventory count calendar and confirmation list.

  3. Interim fieldwork

    Walkthroughs of cash, revenue, purchases, and payroll; early substantive tests on accounts that can be rolled forward; notes for the year-end visit.

  4. Year-end substantive testing

    Trial balance tie-out, sample testing of balances, cut-off tests, and attendance at material inventory counts across agreed sites.

  5. Clearance & reporting

    Proposed adjustments, subsequent events inquiry, draft auditor’s report, management letter, and issuance once representation letters are signed.

Stack of sorted financial folders on a wooden desk

What we ask you to prepare

A mapped trial balance, bank reconciliations, aged receivables, inventory summaries by location, fixed asset rolls, and a contact list for confirmations. Incomplete packs lengthen fieldwork more than ambitious calendars do.

Prefer to see the commercial outline first? Review the flagship statutory audit, then request an estimate with your closing date.

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