Cut-off testing that survives a parent deadline
Practical steps for revenue and purchase cut-off during a financial auditing review when the parent pack cannot slip.
Field notes
Guides from the review desk
Short pieces on cut-off, confirmations, inventory observation, and the paperwork that makes a financial auditing engagement move cleanly.
Preparing your warehouse for an inventory observation
How finance and operations can ready a Japanese warehouse for financial auditing inventory counts without delaying the review report.
What belongs in a management representation letter
A clear guide to management representation letters in financial auditing reviews — what directors are affirming and what should never be vague.
Bridging Japan GAAP packs for an overseas parent
Common pitfalls when reviewing Japan GAAP to IFRS or group GAAP bridges during subsidiary financial auditing work.