Engagement guide
From letter to signed report
Statutory audits and related procedures follow a rhythm finance teams can plan around. This page maps that rhythm so you know what happens in each week—not a product walkthrough.
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Week 0–1 · Engagement letter
We confirm entity type, year-end, independence, and whether inventory observation or group reporting packs are in scope. Fees and deposit terms are stated before any fieldwork begins.
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Week 1–2 · Document request
You receive a list covering trial balance, general ledger export, bank statements, inventory listings, related-party schedules, and board minutes. Incomplete lists are flagged early rather than during the count week.
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Interim window · Risk focus
Where the calendar allows, we perform walkthroughs of revenue, purchasing, and payroll, and begin confirmation authorizations so bank replies arrive before year-end clearance.
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Year-end week · Fieldwork
Substantive testing, cut-off samples, and inventory observation take place on an agreed timetable. Open items are logged daily so finance is not surprised at the draft findings meeting.
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Clearance · Report issuance
Draft findings and disclosure notes are reviewed with leadership. The signed auditor’s report and management letter follow once open items are cleared and representation letters are received.
What you prepare
- Close calendar with owners for each schedule
- Access to warehouses or plant floors for counts
- Signed bank confirmation authorizations
- Draft related-party and contingent liability notes
What we bring
- Partner-reviewed planning and materiality
- Sample selections tied to risk areas
- Clearance trackers shared with your controller
- Japanese and English reporting as needed
Ready to place an engagement on the calendar?
Start with the statutory audit scope or write to us with your year-end date. We will reply with estimate questions within two business days.