Related-party listings that actually help the audit
Building a related-party schedule directors will recognize — and auditors can test — without drowning in legal entities.
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Guides from the audit room and the plant floor
Short pieces for controllers, plant managers, and directors preparing financial statement audits in Japan.
Cut-off habits that trip March year-end manufacturers
Practical cut-off checks for Fukui manufacturers closing in March — shipping documents, consignment stock, and weekend production runs.
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How we set materiality for a closely held trading house
A plain-language walk through planning materiality, performance materiality, and clearly trivial thresholds when ownership is concentrated.
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Preparing your first management letter response
How boards and finance teams should answer auditor observations without over-promising or burying real constraints.
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Inventory observation etiquette for plant managers
What plant managers can expect when auditors attend a physical count — and how to keep the floor productive that day.
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