Bank confirmations remain one of the slowest external evidence items on a rural and regional engagement calendar. Start the authorization letter early and confirm which branch will respond.
List every account—yen operating, foreign currency, time deposits, and unused facilities. Guarantees and letters of credit belong on the same request when they appear in the notes.
When the reply arrives, match balances to the general ledger before asking the auditor to chase differences. Timing differences on outstanding cheques should be scheduled, not argued by telephone.
Keep a copy of the signed authorization with the engagement file. Re-requests without a fresh signature waste weeks that most close calendars cannot spare.