Interim Balance Review
A mid-year review of account balances and cut-off procedures so year-end surprises are fewer when the full audit arrives.
Engagement details →Aki Balance Review
Financial auditing grounded in the ledgers you actually keep
We examine annual statements, interim balances, and control routines for manufacturers, traders, and partnerships based in Niigata—fieldwork timed to your fiscal close, not a generic calendar.
Flagship engagement
Annual financial statement audit
An independent opinion on your balance sheet, income statement, and cash flows under Japanese GAAP. Planning begins weeks before year-end; fieldwork covers material balances, inventory observation when needed, and bank confirmations with your regional lenders.
Fees from ¥980,000 for a single-entity engagement. A deposit confirms the engagement letter and locks your reporting window.
Review scope & inclusionsRelated engagements
Other ways we examine the books
Each engagement has its own purpose—none is a renamed version of the annual audit.
Internal Control Walkthrough
Documented walkthroughs of cash, purchasing, and payroll cycles with practical notes on segregation gaps common in mid-sized Japanese firms.
Engagement details →
Agreed-Upon Procedures for Lenders
Targeted testing of covenants, collateral schedules, or specific account balances when a bank asks for procedures short of a full audit.
Engagement details →
From the field
What clients notice during fieldwork
Read client stories“They spent a full morning on our open shipments before touching the trial balance. Our bank had questioned cut-off the year before; this time the schedule matched the confirmations.”
Field notes
Notes from recent audits
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How we set materiality for a first-year Niigata manufacturer
Practical notes on setting audit materiality for a first-year engagement with a manufacturing company in Niigata Prefecture.
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Year-end cut-off for trading companies on the Japan Sea coast
Cut-off testing tips for trading companies near Niigata ports when goods are in transit at fiscal year-end.
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Preparing bank confirmations without slowing the audit
How finance teams in Japan can prepare bank confirmation requests so financial statement audits stay on schedule.
Planning next year’s close?
Tell us your fiscal year-end and whether this is a first-year audit. We reply within two business days with scoping questions—not a generic brochure.
Write to the audit desk