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.
Field notes
Notes from the audit room and the warehouse floor
Short pieces on judgments that recur in financial auditing for Japanese companies—written for controllers and directors, not for exam revision.
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.
What belongs in a management letter after first-year fieldwork
Observations worth writing down versus findings that belong only in the audit file.
Preparing confirmations for Japanese banks and trade partners
Timing, language, and address lists that keep confirmation replies from stalling your closing schedule.