Haruka Mori
Leads statutory audits and clearance meetings. Fifteen years examining trading and manufacturing accounts across Shikoku.
About
A Tokushima audit practice built around the clearance meeting
Brass Tally Audit Studio began when two auditors tired of reports that buried the real issues under boilerplate. We keep engagements small enough that the partner who signs the opinion has sat in the inventory count and read the related-party register.
Origin
Why we stay close to the ledgers
Our office at 3520 Wilton Forge in 西白石区 sits within reach of manufacturers, trading houses, and logistics firms along Tokushima’s industrial corridors. Clients often arrive when a bank asks for audited accounts for the first time, or when a foreign parent tightens group reporting.
We practise financial auditing as a craft of evidence: bank confirmations, shipping documents, board minutes, and conversations with the people who close the books. Technology appears only where it helps retrieve ledgers; it is never the subject of our work.
People
Who you meet on the engagement
Kenji Sato
Owns fieldwork calendars, inventory observations, and the management letter drafts that finance directors actually read.
Aya Fujimoto
Specialises in materiality planning for thin-margin trading firms and in special-purpose examinations for lenders.
Approach
How we work with finance teams
We send a document request that names owners and due dates. We schedule fieldwork around your close calendar, not ours. When findings appear, we bring numbers and documents to the table—not abstract severity labels—so management can decide what to adjust before the report is signed.
Independence rules guide what we can and cannot do. We will decline bookkeeping that would later compromise an audit opinion. We will recommend year-end close readiness when another firm signs your report.