Internal Control Walkthrough Review
Structured walkthroughs of key control points—approvals, segregation of duties, and cut-off—before year-end closes tight.
Statutory & group reporting audits
Kohana Risk Review
Working papers that stand up to lender and parent scrutiny.
We plan materiality, walk revenue and inventory cycles, and deliver an auditor’s report with a management letter your controllers can act on—without the jargon of a distant network firm.
Flagship engagement
Independent financial statement audit
For mid-size trading houses, manufacturers, and foreign subsidiaries that need a signed opinion tied to Japanese statutory or group reporting calendars. Fieldwork covers risk assessment, substantive testing, and a clearance meeting before we sign.
Fees are quoted after we see your year-end date, entity structure, and prior-year pack—not as a public menu of software-style tiers.
Review audit scope & inclusionsRelated engagements
When a full year-end opinion is not the only need
Controllers often ask for walkthroughs before a first audit, or an interim review when covenants land mid-year. These sit alongside—not instead of—the statutory engagement.
Interim Review & Cut-off Testing
Half-year review procedures focused on revenue cut-off, inventory counts observation planning, and unusual journal entries.
Opening Balance & First-Year Audit Support
Support for entities facing their first independent audit—opening balances, prior-period adjustments, and policy documentation.
From the field
What clients notice after clearance
“Their field team spent three days in our Shiga plant tracing cut-off on export shipments. The adjusting entry list was shorter than we feared, though the inventory observation ran longer than scheduled because our tag system was messy.”M. Tanaka · Finance Director, regional manufacturer · Independent Financial Statement Audit
“We asked for a walkthrough of purchase approvals before our first statutory audit. The control matrix pointed out dual-approval gaps we had lived with for years. Useful, if a little blunt in the write-up.”H. Okada · Controller, trading subsidiary
Next reporting cycle
Share your year-end date and entity chart
We reply with a scoping outline, document request list, and fee range before any engagement letter is issued.
Write to the engagement team