How to Prepare for an Inventory Observation Day
What your warehouse team should stage the night before the auditor counts stock—and what slows the day when it is missing.
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Guides from the audit room
Short articles for finance teams preparing for financial auditing fieldwork in Japan—inventory counts, confirmations, disclosures, and cut-off.
Related-Party Disclosures for Family-Owned SMEs
Why loans between directors and the company matter on the notes—and how to gather the figures without a full legal rewrite.
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Bank Confirmations During Japanese Year-End Season
Timing, stamp cards, and what to do when a regional bank replies slower than your filing deadline.
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Setting Materiality for Trading Companies
Why revenue-based materiality can mislead when margins are thin, and what auditors look at instead.
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Cut-Off Testing Without the Jargon
A plain explanation of why auditors inspect invoices and shipping documents around the fiscal year-end date.
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