Inventory Observation Visit
Attendance at physical stock counts with cut-off testing and variance documentation for manufacturers and wholesalers.
Financial auditing · Gunma
We read the books where the work actually happens.
Nozomi Ledger Office conducts independent year-end audits, inventory observations, and control reviews for manufacturers, traders, and service firms across Gunma Prefecture and neighbouring Kanto cities.
Flagship engagement
Statutory Year-End Audit
Our primary engagement is an independent examination of annual financial statements — planning, substantive testing, and a signed opinion your board and bank can rely on. We work from your plant or office, not only from scanned folders.
- Materiality briefing tailored to inventory and customer concentration
- Bank confirmations and cut-off testing at year-end
- Draft findings meeting before the opinion is final
Related audit work
When a full opinion is not required, we still attend counts, map controls, or run agreed procedures for lenders and shareholders.
Internal Control Walk-Through
Mapped review of cash, purchasing, and payroll controls with practical recommendations for owner-managed businesses.
Special Purpose Review
Agreed-upon procedures for lenders, shareholders, or grant bodies that need focused testing rather than a full audit opinion.
What clients notice first
“They spent the first morning on our shop floor before touching the ledger. The inventory write-down they flagged matched what our floor supervisor already suspected but had not quantified.”
“The fee was higher than the quote from a Tokyo chain, and the fieldwork took a full week longer than we hoped. Still, the management letter gave our bookkeeper a concrete punch list instead of vague control language.”
Before your next year-end
Share your closing date, entity count, and whether inventory or foreign currency sits heavy on the balance sheet. We reply with a scoped fee and a proposed fieldwork window.