Aya Kohana
Leads statutory opinions for manufacturing groups and foreign subsidiaries. Reviews materiality thresholds and signs the auditor’s report.
About
A practice built around fieldwork, not brochure networks
Kohana Risk Review grew from statutory audit seasons in Shiga Prefecture—inventory counts on factory floors, bank confirmation chases, and late clearance meetings before parent reporting deadlines.
Origin
The practice formed when senior auditors who had spent years signing opinions for manufacturing and trading clients wanted a smaller team that could still meet Japanese statutory timelines. We kept the discipline of engagement letters, materiality memos, and partner review—and dropped the habit of rotating juniors who never saw the warehouse.
How we work
Planning starts with your trial balance and prior-year findings, not a generic checklist. Walkthroughs are held with process owners who actually approve invoices. Findings are discussed in draft before anything is finalised in the management letter.
People you will meet
Kenji Mori
Runs fieldwork calendars, inventory observations, and clearance packs. Former controller for a Kansai trading house.
Rina Sato
Owns revenue and purchase cycle testing. Writes walkthrough narratives that process owners recognise as their own routines.
Values that show up in the file
- Independence first — we do not prepare the books we later audit.
- Plain findings — management letters name the control gap, not a vague “improvement opportunity.”
- Local presence — Shiga-based fieldwork with travel across Kansai when group entities require it.
- Calendar honesty — if your close is late, we say so early rather than promising an impossible sign-off date.