Field notes
Guides from the audit room
Short pieces on decisions that shape a financial auditing engagement—written for finance managers preparing for fieldwork in Niigata and beyond.
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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.
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When an inventory count observation is worth the early morning
Guidance on planning physical inventory count observations for audited manufacturing and wholesale companies.
