Internal Control Review
Walkthroughs and testing of finance controls around cash, purchasing, payroll, and month-end close.
Financial auditing · Aomori, Japan
Minato Audit & Co.
Statutory audits and fieldwork grounded in ledgers, inventory counts, and board disclosures—not slogans.
Who we audit for
Finance directors, controllers, and owner-managers who need an independent opinion on annual accounts, a control walkthrough before a lender visit, or factual findings for a named covenant. Work is delivered by partners and seniors who still sit in the count room and clear open items line by line.
Flagship engagement
Statutory Financial Statement Audit
Independent examination of year-end financial statements for privately held companies, subsidiaries, and associations preparing reports under Japanese corporate reporting expectations. Includes planning, risk assessment, substantive testing, and a signed auditor’s report with a management letter.
- Materiality discussion with finance leadership
- Inventory observation and cut-off testing where relevant
- Related-party and disclosure clearance before signing
From ¥480,000 · quote based on entity size and close calendar
Review the statutory audit scopeRelated engagement types
Supporting work that sits beside the statutory audit when the calendar or a third party requires it.
Agreed-Upon Procedures
Targeted testing of named balances or covenants for lenders, buyers, or parent company reporting packs.
Year-End Close Readiness
Structured readiness support so your ledger, cut-offs, and supporting schedules are audit-ready before fieldwork begins.
Read more client stories“Fieldwork week was demanding because our inventory locations were scattered, yet the team stayed with the count until the variance schedule made sense.”
Ayumi Fujikawa · Finance director, regional wholesaler
From engagement letter to signed report
Every statutory audit follows a written scope, a document request list, interim and year-end fieldwork, and a clearance meeting before the opinion is issued. Timelines flex with your fiscal year-end—not with a product release calendar.
Open the engagement guide- Scope & letter Entity type, year-end, and independence confirmed in writing.
- Document request Trial balance, ledgers, and schedules listed before kickoff.
- Fieldwork Testing, observations, and confirmations cleared in sequence.
- Report Draft findings, then signed auditor’s report and management letter.
From the field notes
Practical writing on inventory counts, cut-off, and confirmations.
Preparing Bank Confirmations for Engagements in Aomori
Timing, branch contacts, and common mismatches between yen accounts, foreign-currency balances, and guarantee letters.
What a Management Letter Is Asking You to Fix
How to read control findings after a statutory audit and turn them into a sequenced remediation plan finance can actually complete.
Cut-Off Testing Around Fiscal Year-End in Trading Businesses
Where revenue and purchase cut-off errors hide in shipping terms, consignment stock, and bill-and-hold arrangements.