Internal Control Assessment
A focused review of how approvals, reconciliations, and segregation of duties actually operate across cash, purchases, and payroll.
Financial auditing · Shimane & Japan-wide
Ledgers that stand up when the auditor’s report is signed
Sumi Balance Advisory examines annual financial statements, internal controls, and closing packages for companies that need an independent opinion — not a restated set of books.
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Flagship engagement
Statutory Year-End Audit
Our core work is the independent examination of annual financial statements prepared under Japanese GAAP or IFRS. We plan around your industry risks, test material balances, and deliver a signed report with a management letter your finance team can act on before the next close.
Engagements typically run six to twelve weeks from planning to report issuance. Fees start from ¥1,800,000 after a scoping call.
Review the engagement scope
Closing meeting after draft findings are cleared
Related engagements
Work that sits beside the statutory audit
Supporting reviews for companies preparing for an external auditor, strengthening cash and purchase controls, or sending packs to an overseas parent.
Pre-Audit Readiness Review
A short engagement that pressure-tests your closing package before an external auditor arrives, reducing last-minute query volume.
Subsidiary Reporting Support
Independent checks on reporting packs sent to overseas parents, including intercompany eliminations and local GAAP to IFRS bridges.
How fieldwork unfolds
An audit approach built around your closing calendar
From engagement letter to inventory observation and the final signing meeting, we sequence work so March and September year-ends stay on schedule. See the full stages on our Audit Approach page.
Walk through the stages“They spent the first morning walking our warehouse with the count sheets instead of camping in the meeting room.”
Field notes
Notes from recent audits and closing seasons
How we sample inventory without slowing your count day
Practical steps for coordinating auditor attendance when your warehouse runs a full physical count in a single morning.
Reading a Japanese year-end close through an auditor’s eyes
What experienced auditors look for first when opening a March fiscal-year trial balance.