“Their team stayed on the factory floor for the entire inventory count in Matsuno — including the cold-storage annex we usually forget to mention. Cut-off tags were checked against packing lists before anyone left.”
Client stories
Evidence from year-ends we have shared
Finance leads describe specific fieldwork moments — inventory annexes, lender calls, and the occasional finding that needed extra nights.
“The draft findings arrived a week before our lender call. One revenue cut-off point needed extra work, and they said so plainly rather than smoothing it over. We fixed the schedule and still filed on time.”
“For the interim review, they asked sharper questions about our bonded warehouse movements than our previous firm. The limited assurance report was short, but the issues list helped us tidy perpetual records before March.”
“The internal control assessment found that vendor bank details could be edited by a single clerk. That was uncomfortable to hear in front of our board — and necessary. Remediating took six weeks; the letter was fair about what we had already fixed.”
“Communication during fieldwork was steady, though the first planning memo arrived two days later than promised after a typhoon delayed their travel. Once on site, the associates knew our SKU structure better than I expected.”
Extended note
Consolidating a second warehouse mid-year
A family-owned processor acquired a leased warehouse in late autumn and needed the statutory audit to cover both sites. We extended inventory observation to the new location, tested opening balances for goods transferred mid-period, and documented the change in accounting estimates for slow-moving stock identified only at the second site.
The management letter noted that stock ageing reports were still produced separately per site — a mild reservation the client accepted with a plan to unify reports before the next year-end. The auditor’s report was unmodified.
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