Engagement path
From first call to signed opinion.
This page maps how a statutory year-end audit typically unfolds with our Gunma team. Other engagements borrow the same discipline with a shorter calendar.
- Scoping conversation. We ask about year-end date, entity count, inventory sites, and whether a lender or shareholder needs the opinion by a fixed board meeting.
- Engagement letter. Scope, fee, independence confirmation, and document request list are agreed in writing before any testing begins.
- Planning visit. Lead auditor and senior staff walk key processes on site, set materiality, and design samples for revenue, inventory, and cash.
- Fieldwork. Testing of balances, inventory observation where needed, confirmations, and cut-off review. Open items are listed daily for your bookkeeper.
- Draft findings. We meet management to clear adjustments and discuss control observations before the opinion is finalised.
- Report delivery. Signed audit opinion and management letter go to the board. A short briefing can be scheduled if directors want it in person.
What you prepare
- Prior-year statements and auditor correspondence
- Trial balance and general ledger detail
- Bank statements and loan agreements
- Inventory listings and count instructions
- Related-party schedule and board minutes
Missing binders delay fieldwork more than complex accounting policies. If a schedule is still being built, tell us during scoping so we can sequence testing accordingly.
Ready to schedule fieldwork?
Start with the statutory year-end audit detail, or write to us with your closing date.