Nishi Balance Partners

Financial auditing · Toyama

Nishi Balance Partners

We examine year-end accounts, inventory, and cash controls for manufacturers and trading houses that need a signed opinion they can file with confidence.

Request an audit estimate Statutory audit details
Bound ledgers and financial statements on a sunlit wooden desk

Fieldwork binders ready for clearance week

Auditor examining stamped bank confirmations

Flagship engagement

Statutory financial audit for single-entity filers

From planning through signed opinion, we test material balances, attend inventory counts where required, and leave your finance team with adjusting entries and a ranked management letter — not a stack of unexplained queries.

Typical timeline: 6–10 weeks. Starting fee from ¥480,000 for a single-entity year-end audit.

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Related work

Engagements that sit beside the opinion

When a full statutory audit is not required, or when one cycle needs sharper attention, these reviews keep the same discipline without stretching the scope.

Team discussing control checklists around a meeting table

From ¥220,000

Internal Control Review

Focused walkthrough of cash, purchasing, and inventory controls with a practical remediation map for finance and operations leads.

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Professional reviewing printed schedules with a fountain pen

From ¥150,000

Agreed-Upon Procedures

Targeted verification of selected balances or covenants when a full statutory audit is not required by lenders or shareholders.

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How we work

Audit weeks that respect factory calendars

Toyama manufacturers rarely have idle finance staff in March. We schedule fieldwork around inventory counts and close calendars, keep one engagement manager as your contact, and clear findings while the books are still warm.

See the audit process

  1. Scope & letter

    Entity structure, fiscal year-end, and fee confirmation before any sampling begins.

  2. Fieldwork

    Substantive testing, bank confirmations, and inventory observation at agreed locations.

  3. Clearance & opinion

    Adjusting entries agreed, management letter ranked, auditor’s report signed.

From recent engagements

What finance leads told us afterward

Year-End Inventory Observation

“Their inventory observation at our two Toyama plants caught a consignment lot we had never listed. The adjusting entry was uncomfortable, but the opinion timeline stayed intact.”

Yuki Tanaka — Finance Director, precision parts manufacturer

Statutory Financial Audit

“We had hoped fieldwork would finish in five weeks; related-party loan documentation slowed clearance by ten days. Communication stayed precise, and the management letter ranked cash controls in an order we could actually fund.”

Satoshi Abe — Controller, regional trading house

More client stories

Field notes

Guides from the audit room