Evidence

What clients say after fieldwork

These notes reference specific engagements — inventory counts, covenant packages, and control walkthroughs — not generic praise.

“They spent two full weeks in our Kochi warehouse counting inventory against the ledger. The discrepancy report was blunt but usable — our CFO finally had something to take to the board without rewriting it first.”

Haruka Morita
Finance Director, coastal logistics firm Statutory Financial Audit

“The fieldwork took longer than we hoped because our subsidiary ledgers were a mess. I appreciated that they said so early instead of papering over it. The final opinion letter was precise.”

Kenji Watanabe
Managing Partner, regional trading house Statutory Financial Audit

“We needed an independent review before a bank covenant check. Takumi walked through our revenue cut-off procedures line by line. One finding still stings, but it stopped a larger problem later.”

Elena Voss
Controller, marine equipment manufacturer Limited Review Engagement

“Their internal control walkthrough of our cash handling at three branch offices gave our audit committee a checklist we still use every quarter.”

Satoshi Ikeda
Audit Committee Chair, prefectural retailer Internal Control Assessment

Extended story

Coastal logistics firm — inventory discrepancy before covenant renewal

A Kochi logistics company needed audited statements three weeks before a bank covenant check. Their perpetual inventory system showed more spare parts than the warehouse could locate. We scheduled a two-week observation window, recounted high-value bins with the floor supervisors, and traced the gap to unposted scrap tickets from a storm-damaged shipment.

The adjusting entry reduced inventory and raised expense. The opinion letter still went out clean — with an emphasis-of-matter paragraph the bank had already been briefed on. The finance director later said the hardest part was not the write-down; it was admitting the scrap log had been informal for years.

Extended story

Marine equipment manufacturer — limited review before a drawdown

Elena Voss’s team needed reviewed interim figures for a revolving facility. We spent four days on inquiry and analytics, then one day on site testing revenue cut-off for export shipments. One contract recognised revenue before customer acceptance under FOB destination terms; management corrected it before we issued the review report.

The finding was uncomfortable. It also prevented a larger conversation with the lender later. That is the kind of mild reservation we prefer to hear in the exit meeting rather than in a default notice.