“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. The draft management letter was blunt about our payment approval gap, which I appreciated more than polite vagueness.”
Client stories
Evidence from engagements: warehouse counts, lender packs, control matrices, and the occasional mild complaint about how long planning meetings run.
“We asked for an interim review ahead of a lender pack. Turnaround was steady once we delivered the trial balance, though I wish we had locked the variance commentary earlier—our own delay cost a week.”
“The control walkthroughs on cash and purchases gave us a matrix we could hand to department heads. Remediation points were ranked, not dumped in one undifferentiated list.”
“For a bank covenant check, agreed-upon procedures suited us better than commissioning a full audit mid-year. The findings report stuck to the listed tests and nothing beyond.”
“Planning meetings ran long, and at first I thought the materiality discussion was academic. By clearance week it was obvious why they had pressed on warranty provisions and related-party sales.”
Extended story: March inventory across three sites
A manufacturing client near Kofu asked us to observe year-end inventory at two production warehouses and a bonded unit used for export lots. Count instructions were drafted two weeks early; still, goods-in-transit between Warehouse A and the bonded unit nearly double-counted until dispatch notes were matched on the floor.
The statutory audit opinion was unmodified. The management letter flagged unsigned recount sheets at the smaller warehouse—an observation the client cleared before the following interim review. The finance director later said the three-day attendance felt long, but preferred that to reconstructing stock after the fact.
Statutory audit outline