What a year-end cut-off test actually looks for
A practical walkthrough of revenue and purchase cut-off testing during financial statement audits for Japanese manufacturers.
Journal
Notes for controllers preparing an audit
Short field guides on cut-off, warehouse counts, related-party schedules, and materiality—written from engagements in Okayama and across Japan.
Preparing warehouse teams for an inventory observation
How warehouse supervisors in Okayama can ready count teams, tags, and freeze windows before auditors arrive for inventory observation.
Related-party balances that slow down Japanese group audits
Why intercompany receivables, management fees, and guarantees often delay group financial audits—and how to document them cleanly.
How materiality shapes the sample size on a mid-market audit
A plain-language explanation of planning materiality and how it affects sample sizes during statutory audits of mid-market companies.