Preparing a Toyama Manufacturer for a First Statutory Audit
What finance teams should organise before fieldwork begins, from inventory cut-off to related-party schedules.
Read articleField Notes
Writing from the audit room
Short guides on preparing accounts, observing inventory, and clearing findings — written for finance teams who live through year-end, not for generic business reading lists.
Five Inventory Cut-Off Mistakes We Still See at Year End
How shipping documents, returns, and consignment stock quietly distort cost of sales when cut-off procedures are rushed.
Read article
Writing Management Letters That Finance Teams Actually Act On
How we rank control findings so busy controllers can fix cash and purchasing weaknesses without drowning in jargon.
Read article
When Lenders Ask for Agreed-Upon Procedures Instead of a Full Audit
How covenant testing and selected balance verification differ from a statutory opinion — and what to put in the engagement letter.
Read article