Preparing your warehouse for inventory observation
What auditors look for on count day — cut-off tags, slow-moving piles, and the quiet chaos of a well-run floor.
Journal
Notes from the field
Guides and reflections for controllers, CFOs, and audit committees preparing for financial audits in Japan — written from Kochi, not from a brochure.
Year-end cut-off errors we still see in Shikoku trading houses
Revenue booked a day early, freight left in transit, and the quiet cost of closing the books before the trucks arrive.
What independence means when your auditor also knows your tax advisor
Why we decline some advisory requests, and how Kochi’s close professional circles make the boundary more important, not less.
Reading a management letter without panic
How to sort adjusting entries from control observations, and which findings deserve board attention before the next close.