Interim Review & Closing Support
Half-year and quarter-end reviews that catch cut-off issues before they harden into year-end adjustments.
Financial auditing · Okinawa & beyond
The opinion your lenders read starts with fieldwork that actually visits the warehouse.
Oak Current Audit Partners examines financial statements for manufacturers, traders, and group subsidiaries that close their books under Japanese practice—then need an independent auditor who can stand behind the numbers.
Flagship engagement
Statutory financial statement audit
For corporations that need a signed auditor’s opinion timed to Companies Act closings, bank covenants, or overseas parent reporting dates.
Review the audit scope
01
Planning & materiality
Engagement letter, risk interviews, and a materiality memorandum keyed to your profit, equity, and qualitative pressures.
02
Interim & final fieldwork
Walkthroughs mid-year, then substantive testing after the trial balance freezes—inventory counts included when stock is material.
03
Opinion & closing meeting
Draft report, agreed adjustments, management letter, and a directors’ meeting before the opinion date.
Related audit work
Engagements that sit beside the annual opinion
From the field
“They spent two full days on our Naha warehouse count and caught a cut-off error on export invoices that would have overstated December revenue by nearly ¥18 million.”
Keiko Amamiya · Finance Director, Southern Reef Components · More client stories
Why boards call us
Independence held at the engagement letter, not as a slogan
We do not prepare the books we audit. We will not draft your accruals and then opine on them. That boundary keeps bank confirmations, inventory observations, and revenue cut-off testing credible when a lender or overseas parent asks how the opinion was earned.
Working from 港石崎市, we travel for inventory counts and director meetings across Okinawa and to Tokyo offices when group calendars demand it.
Meet the practiceField notes
Recent writing on materiality, cut-off, and confirmations
How we set materiality for mid-size manufacturers
A practical look at choosing performance materiality when inventory turns slowly and export receivables dominate the balance sheet.
Cut-off testing when goods move through Naha port
Shipping documents, bill of lading dates, and FOB terms often decide whether revenue belongs in this year or the next.