How we set materiality for a Gunma manufacturer
A walk through the judgment calls we make when revenue is steady but inventory turns slowly and one customer dominates the order book.
Field Notes
Notes from planning rooms and warehouse aisles.
Short articles for finance leads and owners preparing for an independent audit in Japan.
Preparing the binder before inventory day
What warehouse managers can stage the week before we arrive so count sheets stay clean and cut-off arguments stay short.
What a management letter usually covers
The difference between an audit opinion and the companion letter that owners actually use to fix the books.
Bank confirmations without the chase
Practical steps Japanese mid-market companies can take so confirmation replies arrive before clearance week.