How inventory observation works on a Japanese factory floor
What auditors actually count, tag, and challenge during year-end inventory observation at manufacturing sites in Japan.
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Writing from the audit room and the plant floor
Practical notes on financial auditing in Japan — frameworks, inventory counts, disclosures, and calendars — written for finance leads preparing an engagement.
Choosing Japanese GAAP or IFRS for a first statutory audit
A practical comparison for companies deciding which reporting framework will govern their first independent audit in Japan.
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Related-party disclosures that survive board review
How finance teams in Japan can prepare related-party schedules that auditors and directors can both rely on.
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What a management letter should (and should not) contain
Clarifying the purpose of post-audit management letters in financial auditing engagements.
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Year-end calendars for March and December closers in Yamagata
Sample timing for interim testing, inventory counts, and report signing for companies closing in March or December.
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